Comet Company accumulated the following account information for the year:

Beginning raw materials inventory	$	5,300
Indirect materials cost		1,300
Indirect labor cost		4,300
Maintenance of factory equipment		2,100
Direct labor cost		6,300

Using the above information, total factory overhead costs would be:

Using the information below for Singing Dolls, Inc., determine cost of goods manufactured for the year:

Work in Process, January 1	$	53,000
Work in Process, December 31		38,500
Total Factory overhead		7,000
Direct materials used		14,000
Direct labor used		28,000