Answer:
Cost of goods sold is $9,620
Explanation:
<em>First step prepare the Cost of Goods Manufactured Account</em>
Direct materials                               $ 9,100
Direct labor                                     $ 2,800 
Manufacturing overhead applied  $ 4,800
Total Manufacturing Costs             $16,700
Add Opening Work In Process      $ 5,800
Less Closing Work In Process        $ 0
Cost of Goods Manufactured        $22,500
<em>Next we need to calculate the cost of goods sold as follows :</em>
Opening Finished Goods Inventory                $0
Add Cost of Goods Manufactured             $22,500
Less Closing Finished Goods Inventory    ($12,500)
Cost of goods sold                                       $10,000
Less Over-applied Overheads                         ($380)
Adjusted Cost of goods sold                        $9,620
Finished Goods Inventory = $22,500 × 100/180
                                            = $12,500
Thus Cost of goods sold is $9,620