57. During the year, a manufacturing company had the following operating Beginning work-in-process inventory Beginning finished goods inventory Direct materials used in production Direct labor Manufacturing overhead incurred Ending work-in-process inventory Ending finished goods inventory S 45,000 $190,000 $308,000 $475,000 $250,000 $ 67,000 $ 89,000 results: Xist o h oear? A. $1,011,000 B. $1,134,000 C. $1,033,000 D. $1,112,000 58. During April, the CJG Manufacturing Company had the following operating Sales revenue Gross margin Ending work-in-process inventory Beginning work-in-process inventory Ending finished goods inventory Beginning finished goods inventory Marketing costs $1,500,000 $ 600,000 S 50,000 S 80,000 S 100,000 S 125,000 S 250,000 150,000 results: Administrative costs What is the cost of goods manufactured for April? A. $900,000 B. $875,000 C. $925,000 D. $905,000 59. Laner Company has the following data for the production and sale of 2,000 S 800 per unit Sales price per unit Fixed costs Marketing and administrative Manufacturing overhead $400,000 per period $200,000 per period Variable costs Marketing and administrative Manufacturing overhead Direct labor Direct materials S S S s 50 per unit 80 per unit 100 per unit 200 per unit units. What is the variable manufacturing cost per unit? A. S380 B. S430 C. $480 D. $730 ShaJ Work, Please