TB MC Qu$.4-67($Static$)$ Adjusted cost of goods sold: Maple Mount Fishery

Maple Mount Fishery is a canning company in Astoria. The company uses a normal costing system in which factory overhead is applied on the basis of direct labor costs. Budgeted factory overhead for the year was $$680,400,$ and management budgeted $$324,000$ of direct labor costs. During the year, the company incurred the following actual costs.

$\backslash$table$[[$Direct materials used,$$384,000$