Boursaw Corporation has provided the following data concerning last month's operations.   Purchases of raw materials$33,000Indirect materials included in manufacturing overhead$4,000Direct labor cost$58,000Manufacturing overhead applied to Work in Process$78,000Underapplied overhead$5,000  BeginningEndingRaw materials inventory$10,000$15,000Work in process inventory$56,000$72,000Finished goods inventory$41,000$49,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.How much is the adjusted cost of goods sold on the Schedule of Cost of Goods Sold?

A. $141,000
B. $185,000
C. $144,000
D. $136,000


Answer: A

Business

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