Answer:
c.$142,000
Explanation:
The cost of goods manufactured is a function of the direct and indirect costs incurred in the manufacturing process. This will also include the cost incurred on work in process.
As such, Given;
Cost of materials used = $45,000
Direct labor costs = $48,000
Factory overhead = $39,000
Work in process, beginning = $18,000
Work in process, ending = $28,000
The cost of goods manufactured = $45,000 + $48,000 + $39,000 + $28,000 - $18,000
= $142,000
