D) S120,000. E) $125,000. 7) Comet Compury accumibted the tollwing account hormation for the year S 6800 2800 5800 3600 7800 Beginning raw materials inventory Indirect materials cost Indrect abor cost Maintenance of fictory equipment Direct labor cost Using the above information, total factory overhead costs woukd be: A) s20,000. B) S12,200. C) s9400. D) S15,400. E)$18,200. 8) Ifbeginning of goods manufictured is and ending work in process inventories are $6900 and $16,900, respectively, and cos $189,000, what is the total manufacturing cost for the period? A) $1 72,100. B) $195,900. C) $199,000. D) $179,000. E) S182,100. 9) The Richards Company manufactures a single product. All raw materials used are traceable to specific units ofproduct. Current formton forte Ricards Company follows: Beginning raw materials inventory S 14,000 16,000 94,000 44,000 29,000 134,000 64,000 59,000 49,000 Ending raw materials inventory Raw material purchases Beginning work in process inventory Ending work in process inventory Direct labor Total factory overhead Beginning finished goods inventory Ending finished goods inventory The company's cost of raw materials used, cost of goods manufactured and cost of goods sold is: Cost of Materials Used Cost of Goods ManufacturedCost of Goods Sold