Answer:
COGM = 450,000
Explanation:
The amount debited will be equal to the COGM which is the cost of goods manufactured. 
COGM = beginnning WIP + cost added - ending WIP
<u>we need to know the cost added during the period:</u>
cost added during the period
materials         140,000
direct labor     160,000
overhead applied
18 x 10,000 =  <u> 180,000  </u>
total                 480,000
Notice, for the overhead we multiply the predetermined rate by the amount of labor hours.
The actual values and adjustment for application of overhead are calculate later at year-end 
Now, we are given the following information:
<u>we know that WIP increase by 30,000</u>
so : ending is 30,000 dollars greater than beginning 
which implies ending - beginning = -30,000
we plug that into the formula:
COGM = cost added + (beginning WIP - ending WIP)
COGM = 480,000 - 30,000
COGM = 450,000