Haver Corporation has provided the following data concerning last month's operations.    Purchases of raw materials$32,000Indirect materials included in manufacturing overhead$4,000Direct labor cost$58,000Manufacturing overhead applied to Work in Process$84,000  BeginningEndingRaw materials inventory$10,000 $16,000 Work in process inventory$58,000 $74,000 Finished goods inventory$32,000 $49,000  How much is the cost of goods available for sale on the Schedule of Cost of Goods Sold?

A. $134,000
B. $148,000
C. $131,000
D. $180,000


Answer: D

Business

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