=+EX 18-12 Cost of goods manufactured for a manufacturing company obj. 3

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e. $6,000 The following information is available for O’Neal Manufacturing Company for the month ending January 31, 2010:

Cost of direct materials used in production $132,000 Direct labor 158,000 Work in process inventory, January 1 60,000 Work in process inventory, January 31 80,000 Total factory overhead 72,000