26/ Calculate the cost of goods sold using the following information:

Direct materials	$	299,300
Direct labor		132,800
Factory overhead costs		264,800
General and administrative expenses		86,300
Selling expenses		49,600
Work in Process inventory, January 1		119,300
Work in Process inventory, December 31		126,700
Finished goods inventory, January 1		232,900
Finished goods inventory, December 31		239,500

Multiple Choice

$696,900.

$682,900.

$704,300.

$689,500.

$775,800.

27/ Current information for the Healey Company follows:

Beginning raw materials inventory	$	14,400
Raw material purchases		52,000
Ending raw materials inventory		15,800
Beginning work in process inventory		21,600
Ending work in process inventory		27,200
Direct labor		38,800
Total factory overhead		29,200

All raw materials used were traceable to specific units of product. Healey Company's total manufacturing costs for the year are:

Multiple Choice

$113,000.

$121,400.

$118,600.

$124,200.

$128,600.

28/ Using the information below for Singing Dolls, Inc., determine cost of goods manufactured for the year:

Work in Process, January 1	$	52,000
Work in Process, December 31		38,000
Total Factory overhead		6,500
Direct materials used		13,500
Direct labor used		27,500

Multiple Choice

$55,000.

$99,500.

$61,500.

$14,000.

$47,500.

29/ Using the information below for Sundar Company; determine the total manufacturing costs added during the current year:

Direct materials used	$	19,300
Direct labor used		24,800
Factory overhead		53,600
Beginning work in process		11,000
Ending work in process		11,600

Multiple Choice

$97,700.

$44,100.

$97,100.

$43,500.

$77,800.

30/ If beginning and ending work in process inventories are $6,400 and $16,400, respectively, and cost of goods manufactured is $184,000, what is the total manufacturing cost for the period?

Multiple Choice

$174,000.

$177,600.

$194,000.

$167,600.

$190,400.