Answer:
$129,000
Explanation:
The computation of the unadjsuted cost of goods sold is shown below:
Before that we need to compute the total cost and cost per unit which are as follows
Total cost
= Beginning balance + Direct materials + Direct labor + Manufacturing overhead cost applied
= $66,700 + $494,500 + $158,700 + $269,100
= $989,000
And, Units completed is 23,000 units
So, the cost per unit is
= Total cost ÷ Number of units completed
= $989,000 ÷ 23,000 units
= $43
And, the number of units sold is 3,000 units
So, the cost of good sold unadjusted is
= Number of units sold × cost per unit
= 3,000 units × $43
= $129,000
