13. If the cost of the beginning work in process inventory is $62,000, direct materials cost is $352,000, direct labor cost is $218,000, and overhead cost is $321,000, and the ending work in process inventory is $57,000, calculate the cost of goods manufactured:

A) $1,010,000.

B) $575,000.

C) $891,000.

D) $896,000.

E) $953,000.

17. The B&T Company's production costs for May are: direct labor, $19,000; indirect labor, $7,100; direct materials, $15,600; property taxes on production equipment, $860; heat, lights and power, $1,060; and insurance on plant and equipment, $260. B&T Company's factory overhead incurred for May is:

A) $22,700.

B) $9,280.

C) $7,100.

D) $2,180.

E) $43,880.

14. Asteroid Industries accumulated the following cost information for the year:

Direct materials	$15,500
Indirect materials	3,500
Indirect labor	8,000
Factory depreciation	12,300
Direct labor	36,500

Using the above information, total factory overhead costs would be:

A) $75,800.

B) $23,800.

C) $12,300.

D) $15,800.

E) $52,000.

15. Copy Center pays an average wage of $12 per hour to employees for printing and copying jobs, and allocates $18 of overhead for each employee hour worked. Materials are assigned to each job according to actual cost. If Job M-47 used $355 of materials and took 20 hours of labor to complete, what is the total cost that should be assigned to the job?

A) $595.

B) $600.

C) $835.

D) $955.

E) $715.