QUESTION 13 Below is information from Runaground, Corp. for the current period: Direct materials used $67,200 Direct labor used $39,100 Factory overhead costs $49,300 Administrative costs $24.900 Selling costs $16.500 Work in process inventory, beginning $27,000 balance Work in process inventory, ending balance $25,500 Finished goods inventory, beginning $35,400 balance Finished goods inventory, ending balance $40.600 The cost of goods manufactured for the firm is: a. $150,400 b. $155,600 C. $160,800 d. $157,100 e. $151,900 QUESTION 14 A job order costing system would best fit the needs of a company that makes: a. Custom machinery b. Cement. C. Pencils and erasers. d. Shoes and apparel e. Paint