Intel Inc. reported the following costs and operating data for a recent period: Direct materials used $10,600 Direct labor cost $ 3,000

Manufacturing overhead $14,200 Work in process, beginning $7,000 Work in process, ending $4,000 Finished goods, beginning $ 8,000 Finished goods, ending $12,000 Selling and administrative expenses $5,600 Sales $38,400 What is the amount of total manufacturing costs?

What is the cost of goods sold?

If manufacturing overhead allocated is the same as actual manufactured overhead, what is the amount of Intel's operating income?