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The following partially completed T-accounts summarize last year's transactions for Kelshaw Company:

The following partially completed T-accounts summarize last year's transactions for Kelshaw Company:



At the end of the year, the company closes out the balance in the Manufacturing Overhead account to Cost of Goods Sold.

What is the manufacturing overhead applied?

1. $28,000.
2. $29,000.
3. $27,000.
4. $36,000.

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