Comet Company accumulated the following account information for the year:

Direct materials cost	$ 5,500
Indirect materials cost	1,500
Indirect labor cost	4,500
Maintenance of factory equipment	2,300
Direct labor cost	6,500

Using the above information, total factory overhead costs equal:

Multiple Choice

$14,800.

$6,800.

$11,500.

$8,300.

$14,300.

Using the information below, calculate cost of goods sold for the period:

Sales	$ 1,322,000
Selling expenses	257,000
Finished Goods Inventory, beginning	54,000
Finished Goods Inventory, ending	59,000
Cost of goods manufactured	558,000

Multiple Choice

$810,000.

$805,000.

$512,000.

$553,000.

$394,000.

Craigmont Company's direct materials costs are $4,600,000, its direct labor costs total $8,440,000, and its factory overhead costs total $6,440,000. Its prime costs total:

Multiple Choice

$13,040,000.

$11,040,000.

$14,880,000.

$6,600,000.

$19,480,000.

Use the cost information below for Ruiz Incorporated to determine the total manufacturing costs incurred during the year:

Work in Process, beginning	$ 53,000
Work in Process, ending	38,500
Direct materials used	$ 14,000
Total factory overhead	7,000
Direct labor used	28,000

Multiple Choice

$14,500.

$63,500.

$102,000.

$49,000.

$95,000.