Springer company listed outstanding checks totaling $4,500 on its september bank reconciliation. in october, the company issued checks totaling $45,700. the october bank statement shows that checks totaling $39,800 cleared the bank. in addition, a check from one of springer's customers in the amount of $500 was returned as nsf. the outstanding checks on the october bank reconciliation should

The following accounts are from last year’s books at s manufacturing: raw materials bal 0 (b) 157,400 (a) 172,500 15,100 work in process bal 0 (f) 523,600 (b) 133,700 (c) 171,400 (e) 218,500 0 finished goods bal 0 (g) 477,000 (f) 523,600 46,600 manufacturing overhead (b) 23,700 (e) 218,500 (c) 27,700 (d) 159,400 7,700 cost of goods sold (g) 477,000 s manufacturing uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. what is the amount of cost of goods manufactured for the year