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Boardman Company reported the following data for the month of January: Inventories: 1/1 1/31 Raw materials $32,000 $31,000 Work in process $18,000 $12,000 Finished goods

Boardman Company reported the following data for the month of January: Inventories: 1/1 1/31 Raw materials $32,000 $31,000 Work in process $18,000 $12,000 Finished goods $30,000 $35,000

Additional information: Sales revenue $210,000 Direct labour costs 40,000 Manufacturing overhead costs 70,000 Selling expenses 25,000 Administrative expenses 35,000

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