Answer:
The correct answer is A.
Explanation:
Giving the following information:
Beginning raw materials inventory $15,200
Raw material purchases 60,000
Ending raw materials inventory 16,600
Total direct material used during the period= (15,200 + 60,000 - 16,600)= $58,600
Beginning work in process inventory 22,400
Ending work in process inventory 28,000
Direct labor 42,800
Total factory overhead 30,000
To calculate the cost of goods manufactured we need to use the following formula:
cost of goods manufactured= beginning WIP + direct materials + direct labor + allocated manufacturing overhead - Ending WIP
cost of goods manufactured= 22,400 + 58,600 + 42,800 + 30,000 - 28,000= $125,800
