Problem 2)

C) $79,000. D) $80,000. Calculation 3Aaa t a dogo 17ooo 2. Green company's costs for the month of August were as follows: direct materials, $27,000; direct labor, $24,000; sales salaries, $14,000; indirect labor, $10,000; indirect materials, $25,000; general corporate administrative cost, $12,000; taxes on manufacturing facility, $2,000, and rent on factory, $17,000. The beginning work in process inventory was $16,000 and the ending work in process inventory was $9,000. What was the cost of goods manufactured for the month? A) $105,000 B) $132,000 CO $138,000 D) $112,000 Calculation: The following data in thousands of dollars have been taken from the accounting records of Karling Corporation for the just completed year. eginning raw S990 ma icral 40 Raw materials inventory, beginning 70 Raw materials inventory, ending $120 Purchases of raw materials of raw mate $200 Direct labor S230 Manufacturing overhead S150 Administrative expenses $140 Selling expenses