12) Holmstrom Corporation has provided the following data concerning last month's operations Direct materials $ 14,000 Direct labor $ 58,000 Manufacturing overhead applied to Work in Process $ 79,000 Work in process inventory Finished goods inventory Beginning | $ 47,000 $ 41,000 Ending $ 53,000 $ 42,000 How much is the cost of goods available for sale on the schedule of Cost of Goods Sold? A) $186,000 B) 5145,000 C) $144,000 D) $138,000 13) Cleafeos Corporation has provided the following data concoming last modi's operation Purchases of raw materials $ 36,000 Indirect materials included in manufacturing overhead $ 4,000 Direct labor cost $ 58,000 Manufacturing overhadayland to Work in Process $ 20,000 Overapplied overhead $ 3,000 Raw materials wentary Work in process inventory Finished goods lovestory Beginning $ 10,000 $ 62,000 5 36,000 Ending $ 21,000 $ 70,000 $ 40,000 The company does out any underapplied or overupplied manufacturing overhead to cost of goods sold. How much is the adjusted cost of goods sold on the Schedule of Cost of Goods Sold? A) 5157,000 B) 5154,000 C) 3161,000 D) 5197,000 19 e Corporation has provided the following data concerning last month's operations Parchases of materials Indirect materials included in manufacturing overhead Dured labor com Manufacturing ved applied to Work in Process $ 32,000 $ 4,000 $ 50,000 $ 84,000 Raw Baterias inventory Work in proces investory Finished god investory Beginning $ 10,000 $ 51,000 $ 32,000 Ending $ 16,000 $ 74,000 $ 49,000 How much is te cost of goods able for sale on the schedule of Cost of Goods Sold? A) $180,000 B) 5148,000 C) 3131,000 D) 3134,000 15) Dubey Corporation has provided the folosing data concient month's operation Purchases of materials Indirect materials included in manufacturm overhead Direct labor cott Manfacturing overhead applied to Work in Process $ 25.000 $ 4000 $58.000 59.000 Beginning