Answer:
Allen Company
Allen Company Statement of Cost of Goods Manufactured For the Year Ended December 31 
Direct materials cost               $71,000
Direct labor cost                       37,000  $108,000
Factory overhead:
Indirect labor cost       $2,700
Indirect materials cost $1,600
Utilities                         $3,100
Maintenance              $4,500
Supplies                      $1,800
Depreciation              $7,900
Property taxes           $2,600                 $24,200
Total manufacturing costs incurred     $132,200
Beginning WIP                                          $5,500
Total manufacturing costs                   $132,200
less Ending WIP                                       $7,500
Cost of goods manufactured              $130,200
Explanation:
a) Data and Calculations:
Direct materials cost = $71,000
Direct labor cost = $37,000
Indirect labor cost = $2,700
Indirect materials cost = $1,600
Other factory expenses:
Utilities = $3,100
Maintenance = $4,500
Supplies = $1,800
Depreciation = $7,900
Property taxes = $2,600
Beginning WIP = $5,500
Ending WIP = $7,500