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Area Unique Company provided the following budgeted data for July: Line Item Description Amount Direct materials $60,000 Direct labor $35,000 Overhead $100,000 Beginning finished goods

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Unique Company provided the following budgeted data for July:

Line Item Description Amount
Direct materials $60,000
Direct labor $35,000
Overhead $100,000
Beginning finished goods $20,000
Ending finished goods $36,000
Production in units 15,000

What is the budgeted cost of goods sold?

a.$214,000

b.$184,000

c.$179,000

d.$165,000

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