Answer:
$93,100
Explanation:
Given that,
Work in process inventory, beginning = $ 0
Work in process inventory, ending = 50,400
Manufacturing overhead = 25,400
Direct materials used = 7,700
Direct Labor = 60,000
Finished goods inventory, beginning = 0
Finished goods inventory, ending = 20,000
Cost of goods manufactured = 42,700
Therefore,
Manufacturing Cost:
= Direct Materials used + Direct Labor + Manufacturing Overhead
= $7,700 + $60,000 + $25,400
= $93,100
