Refer to the T-account below:   Manufacturing Overhead…

Refer to the T-account below:   Manufacturing Overhead (2) 9,000 (2) 165,000 (3) 15,000     (4) 80,000     (5) 30,000     (6) 25,000       159,000   165,000     Bal. 6,000   The ending balance of $6,000 represents which of the following?