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Costs of good manufactured of SuperK Company are shown below. SuperK Company Cost of Goods Manufactured Year Ending December 31, 2007 Beginning work in process:
Costs of good manufactured of SuperK Company are shown below.
SuperK Company | ||
Cost of Goods Manufactured | ||
Year Ending December 31, 2007 | ||
Beginning work in process: |
| $15,000 |
Direct materials: |
|
|
Beginning raw materials | $14,000 |
|
Raw material purchases | 22,000 |
|
Total raw materials available for use | 36,000 |
|
Ending raw materials | 5,500 |
|
Direct materials used |
| 30,000 |
Direct Labor |
| 6,000 |
Total manufacturing overhead |
| 10,000 |
Ending work in process |
| 18,000 |
Cost of goods manufactured |
| $44,000 |
How much is the total manufacturing cost?
A. | $23,000 |
B. | $47,000 |
C. | $46,000 |
D. | $20,500 |
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