Answer:
$135,400
Explanation:
Given that,
Beginning Work-in-Process Inventory = $10,800
Ending Work-in-Process Inventory = $22,800
Direct materials cost = $63,800
Direct labor cost = $39,800
Actual manufacturing overhead cost = $40,800
Manufacturing overhead cost applied to Work-in-Process = $43,800
Prime cost = Direct materials cost + Direct labor cost
= $63,800 + $39,800
= $103,600
Factory cost = Prime cost + Manufacturing overhead cost applied
= $103,600 + $43,800
= $147,400
Cost of goods manufactured for April:
= Factory cost + Beginning Work-in-Process Inventory - Ending Work-in-Process Inventory
= $147,400 + $10,800 - $22,800
= $135,400
