Answer:
D. $485,030
Explanation:
Total manufacturing cost for the job = $836,250
Total number of units produced 15,000
Unit product cost $55.75
Manufacturing overhead cost applied
$221,600
Actual manufacturing overhead cost $204,880
Over applied overhead $16,720
The direct method of determining cost of goods sold
Unadjusted cost of goods sold
(9,000 units × $55.75 per unit)
$501,750
Less over applied overhead
($16,720)
Cost of goods sold $485,030
