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Elisabeth Company s unadjusted COGS for 2 0 X 1 was $ 8 5 , 9 1 6 . They had a $ 1 ,

Elisabeth Companys unadjusted COGS for 20X1 was $85,916. They had a $1,875 unfavorable direct labor efficiency variance, a $2,798 favorable direct labor rate variance, a $676 unfavorable direct materials purchase price variance, and a $1,815 unfavorable direct materials usage variance. They did not have any overhead variances. What was Elisabeth Companys adjusted COGS amount for 20X1?

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