Koczela Incorporated has provided the following data for the month of May: Inventories: Work in process Finished goods Additional information: Direct materials Direct labor cost $ 62,000 $ 92,000 Manufacturing overhead cost incurred $ 68,000 Manufacturing overhead cost applied to Work in Process $ 66,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is: Multiple Choice O O $225,000 Beginning Ending $ 22,000 $ 17,000 $ 51,000 $ 55,000 $220,000

Koczela Incorporated has provided the following data for the month of May. Inventories: Additional information: Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is: Multiple Choice $225,000 $220,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods soid. The cost of goods manufactured for May is: Multiple Choice $225,000 $220,000 $227,000. $222.000