QUESTION 40 The following table summarizes the beginning and ending inventories of Ariel Co. for the month of October: Sept. 30 Oct. 31 Raw materials $ 29,700 $ 31,000 Work-in-process 65,800 61,000 Finished process 52,700 46,200 Raw materials purchased during the month of October totaled $112,300. Direct labor costs incurred totaled $234,800 for the month. Actual and applied manufacturing overhead costs for October totaled $145,100 and $149,400, respectively. Using the chart below: Calculate the cost of goods manufactured for October. Do not use $ or commas. ALSO do not show positive verses negative numbers. Cost of Goods Manufactured Totals Raw Materials: Beginning RM Add ? Less? Less? Total Raw Materials Used Direct Labor Costs MFG OH (? Actual or applied) Total MFG Cost Incurred Add ? Less? Cost of Goods Manufactured