$1$ point

Alex Company had the following inventories at the beginning and end of the month of January.

$30)$ The following additional manufacturing data was available for the month of January.

Alex Company applies factory overhead at a rate of $60$ percent of direct labor cost, and any overapplied or

underapplied factory overhead is deferred until the end of the year, December $31.$

Alex Company's total manufacturing cost for January was: