Answer:
the answer is D. $128,000.
Explanation:
step 1 : determine the total cost incurred by Finishing department
step 2 : add the cot of goods transfer from assembly department to determine the total cost of goods produced by finishing department
step 3 : deduct the closing inventory from the total cost of goods produced. the diffirence is the total cost of goods transfered to finished inventory
Finishing Department
Opening inventory $4,000
Direct materials 15,000
direct labor 46,000
Overhead 22,000
Goods transfered from Assembly 47,000
total cost of goods produced <u> 134,000</u>
Closing Inventory <u> (6,000)</u>
Cost of goods transfered to finished inventory <u>128,000</u>