Chavez Corporation reported the following data for the month of July:Inventories: BeginningEndingRaw materials$29,000?$31,000?Work in process$17,000?$19,000?Finished goods$33,000?$48,000?Additional information:   Raw materials purchases$67,000?Direct labor cost$92,000?Manufacturing overhead cost incurred$60,000?Indirect materials included in manufacturingoverhead cost incurred$8400?Manufacturing overhead cost applied to Work in Process$59,000?Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.The cost of goods manufactured for July is:

A. $207,600
B. $219,600
C. $205,600
D. $218,600


Answer: C

Business

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