ABC company uses job order costing system. manufacturing overhead is applied to jobs using a predetermined overhead rate of 150%. ABC reported the following information

a. Job A was the only job in process at May 1 with cost as follows Direct materials 7000 direct labor 3000

b. Jobs B C D were started in May

c. Direct materials used in may totaled $80000

d.direct labors cost of $50000 were incurred in may

e. Actual overhead costs incurred in may totaled 79000

f. The only job in process still on may 31 was job C with costs of 4500 for direct materials and 4700 for direct labor

calculate the cost of goods manufactured in May