All Pro Golf Company had the following inventory data for the year ended
January 31, 2012:
Direct materials used . . . . . . . . $ 12,000
Manufacturing overhead . . . . . 20,000
Work in process inventory:
Beginning . . . . . . . . . . . . . 7,000
Ending . . . . . . . . . . . . . . . 5,000
Direct labor . . . . . . . . . . . . . . . 11,000
Finished goods inventory . . . . . 9,000
Requirement
1. Compute All Pro’s cost of goods manufactured for 2012.