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Current information for the Stellar Corporation follows:
Beginning work in process inventory $ 34,900
Ending work in process inventory 36,300
Direct materials 164,000
Direct labor 102,000
Total factory overhead 80,100

Stellar Corporation's Cost of Goods Manufactured for the year is:
(A) $346,100
(B) $347,500
(C) $381,000
(D) $309,800

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facundobuzzetti

Answer:

Cost of good manufactured= $344700

Explanation:

To calculate the cost of manufactured goods we need to use the following formula:

Cost of good manufactured= Beginning work in progress+ direct materials of the period + direct labor + manufactured overhead - ending work in progress

Beginning work in progress= $34,900

Direct materials = beginning inventory + purchase - ending inventory= 164,000

Direct labor= 102,000

Manufactured overhead=80,100

Ending work in progress= 36,300

Cost of good manufactured= 34,900+164,000+102,000+80,100-36,300=$344700

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