In marian's hometown, there is a mall with a small sears store, a macy's department store, a couple of fast-food restaurants, a few specialty shops, and some convenience stores. the mall features seasonal sidewalk sales and boat shows. this mall is most likely a shopping center.

Kinc. has provided the following data for the month of may: inventories: beginning ending work in process $ 17,000 $ 12,000 finished goods $ 46,000 $ 50,000 additional information: direct materials $ 57,000 direct labor cost $ 87,000 manufacturing overhead cost incurred $ 63,000 manufacturing overhead cost applied to work in process $ 61,000 any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. the adjusted cost of goods sold that appears on the income statement for may is: