Consider the following information: direct materials used totaled $134,400; direct labor amounted to $396,800; overhead was computed to be $789,600; Work in Process Inventory on January 1, 2010, was $378,200; and Work in Process Inventory on December 31, 2010, was $385,200 . What was the cost of goods manufactured?

a. $1,313,800
b. $1,320,800
c. $1,327,800
d. $2,084,200


A

Business

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