How much is the cost of goods manufactured?

Vermont State, Inc. used $153,000 of direct materials and incurred $63,000 of direct labor costs
during the year. Indirect labor amounted to $270,000, while indirect materials used totaled $53,000. Other
operating costs pertaining to the factory included utilities of $135,500; maintenance of $70,260; repairs of
$53,400; depreciation of $133,000; and property taxes of $74,640. There was no beginning or ending
finished goods inventory, but Work-in-Process inventory began the year with a $5000 balance and ended
the year with a $7400 balance.
A) $12,400
B) $1,003,400
C) $1,010,800
D) $1,005,800


B) $1,003,400

Business

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