Koczela Inc. has provided the following data for the month of May:Inventories:  BeginningEndingWork in process$17,000$12,000Finished goods$46,000$50,000 Additional information:   Direct materials$57,000Direct labor cost$87,000Manufacturing overhead cost incurred$63,000Manufacturing overhead cost applied to Work in Process$61,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.The adjusted cost of goods sold that appears on the income statement for May is:

A. $206,000
B. $210,000
C. $214,000
D. $208,000


Answer: D

Business

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