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Gusler Corporation makes one product and has provided the following information: Budgeted sales, May9,500unitsRaw materials requirement per unit of output2poundsRaw materials cost$2.00per poundDirect labor requirement

Gusler Corporation makes one product and has provided the following information:

Budgeted sales, May9,500unitsRaw materials requirement per unit of output2poundsRaw materials cost$2.00per poundDirect labor requirement per unit of output2.7direct labor-hoursDirect labor wage rate$20.00per direct labor-hourPredetermined overhead rate (all variable)$10.00per direct labor-hour

The estimated cost of goods sold for May is closest to:

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