Current information for the Stellar Corporation follows: Beginning work in process inventory$17,900 Ending work in process inventory 19,300 Direct materials used 147,000 Direct labor used 85,000 Total factory overhead 63,100 Stellar Corporation's cost of goods manufactured for the year is:
A. $313,000.
B. $293,700.
C. $275,800.
D. $296,500.
E. $295,100.
Answer: B
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