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practice questions - Saved lea/OM) A El C D E F G H I 6 Please put correct answer in the underlined space provided. 7 3 ABC Company manufactures shing gears. At the beginning of September, 9 the following information was supplied by the controller: 10 11 Raw materials inventory $ 120,000 12 Work-in-process inventory $ 83,000 13 Finished goods inventory $ 69,600 14 15 During September, the following costs were incurred: 16 17 Direct labor cost $ 130,500 13 Raw materials purchased is 192,000 19 Manufacturing overhead cost $ 326,250 20 21 At the end of September, the inventories are as follows: 22 23 Raw materials inventory $ 59,400 24 Work-in-process inventory $ 97,500 25 Finished goods inventory $ 66,300 26 27 Required: 23 a) Compute the cost of direct materials used in September. 29 30 31 32 33 34 37 b) Compute the cost of goods manufactured for September. 43 c) Compute the cost of goods sold for September