Rediger Inc., a manufacturing Corporation, has provided the following data for the month of June. The balance in the Work in Process inventory account was $32,000 at the beginning of the month and $22,000 at the end of the month. During the month, the Corporation incurred direct materials cost of $57,000 and direct labor cost of $31,000. The actual manufacturing overhead cost incurred was $54,000. The manufacturing overhead cost applied to Work in Process was $53,000. The cost of goods manufactured for June was:

$53,000

Explanation:

Cost of Goods Sold is the cost of the inventory units which have been sold.

It is assumed that all the inventory is sold and there is no beginning and ending finished goods Inventory.

Manufacturing Cost

Direct Material                    $57,000

Direct Labor                        $31,000

Manufacturing overheads  $54,000

Manufacturing cost                                 $142,000

Beginning work in process                    $32,000

Ending work in process                         ($22,000)

Cost of Goods Sold                                $53,000

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