The Counting Crows began operations on October 1.During the first three months of operations, only 3 jobs were worked on.Job 700 was started in October and finished in November.Job 800 was started in November and finished in December; and, Job 900 was started in December and UNFINISHED as of December 31.Direct costs incurred on the jobs were as follows:

Job 700 Job 800 Job 900

Oct .Nov. Nov. Dec. Nov. Dec.

DM $23,000 $9,000 $10,000 $12,000 $32,000

DL $20,000 $4,000 $8,000 $11,000 $15,000

Overhead is applied at a rate of 50% of Direct Labor Cost.ACTUAL Overhead incurred in October was $14,900; in November was $4,500, and in December was $10,500.Job 800 consisted of 10,000 units.In December, 8,000 units were sold for $10.00 each.No other units were sold during the 3 month period.

Compute the Cost of Good Manufactured for October.

A. 0 B.66000 C. 81500 D.41000 E. 50500

Compute the Unadjusted Cost of Good Sold for December.

A. 40400 B. 48000 C. 54400 D.55600 E. 44800