A partial listing of Hartnell Corporation's September costs appears below: Factory supplies $10,000 Administrative wages and salaries $107,000 Direct materials $155,000 Sales staff salaries $70,000 Factory depreciation $51,000 Corporate headquarters building rent $36,000 Indirect labor $34,000 Marketing $105,000 Direct labor $85,000 Required: Based on the accounts listed above, calculate Hartnell Corporation's manufacturing overhead costs for September:

The following cost and inventory data are taken from the accounting records of mason company for the year just completed: costs incurred: direct labor cost $ 90,000 purchases of raw materials $ 134,000 manufacturing overhead $ 205,000 advertising expense $ 45,000 sales salaries $ 101,000 depreciation, office equipment $ 225,000 beginning of the year end of the year inventories: raw materials $ 8,100 $ 10,300 work in process $ 5,900 $ 21,000 finished goods $ 77,000 $ 25,800 required: 1. prepare a schedule of cost of goods manufactured. 2. prepare the cost of goods sold section of mason company’s income statement for the year.