Unique Company provided the following budgeted data for July:Direct materials $60,000Direct labor $35,000Overhead $100,000Beginning finished goods $20,000Ending finished goods $36,000Production in units 15,000What is the budgeted cost of goods sold?a.$165,000b.$214,000c.$184,000 d.$179,000e.$75,000

 Cost of goods sold = $179,000

Explanation:

The cost of goods sold represent the amount of direct expenditure incurred on the units of goods sold for the period. It is computed as follows

Cost of goods sold = Opening inventory + cost of production - closing inventory

Note that closing inventory represents the value of the goods yet to be sold at the end o the period while opening inventory represent  the worth of goods brought forward from the previous period.

Cost of production is the addition of direct material, direct labour and production overhead.

The cost of goods sold for unique production is

Cost of goods sold = Opening inventory + production - closing inventory

cost of gods sold = 20,000 + (60,000 + 35,000 + 100,000) - 36,000

                             = $179,000

answer; marketing resource management;

answer; comparing the additional benefits and costs;