Cost of Goods Sold

This $75,000 in applied manufacturing overhead was added directly to  Cost of Goods Sold

Explanation to the above answer:

We have been provided in the question that, Todd Company applied manufacturing overhead totaling $75,000 to various customer orders during the year which means that whatever manufacturing expnses incurred it applied on customer order or we can say that cost of goods sold and we should not considered as inventory weather it is Work-in-Process Inventory or  Finished Goods Inventory or   Raw Materials Inventory. It is part of manufacturing soit should be directly added to the  Cost of Goods Sold