Answer:
b) $ 7.700
Explanation:
The total inputs during the month were:
Direct materials $ 57,200
Direct Labor $ 40,700
Manufacturing Overhead <u>$ 28,600</u>
Total input for June $ 126,500
of which WIP Closing June 30 $( 11,000)
Cost of Goods manufactured ----------------
from June input $ 115,500 (1)
Since the total Cost of Goods
manufactured is $ 123,200 (2)
so the opening Work in
process is (2)-(1) $ 7,700
