#9

Manufacturing information for a company includes the following

Beginning raw material $2,000

Purchases of raw material $4,000

Ending raw materials $3,500

Beginning work in process $4,000

Ending work in process $1,000

The overhead rate is $20 per direct labor hour, and the company incurs 340 direct labor hours during the period. Since all products are made to order, the company never carries a finished goods inventory.

What is the cost of goods manufactured if the company incurs $,500 in direct labor?

$10,800

$13,800

$16,800

$18,800