Manufacturing overhead has an underallocated balance of $ 13,000; raw materials inventory balance is $ 145,700; work in process inventory is $ 122,100; finished goods inventory is $ 140,200; and cost of goods sold is $ 170,800. After adjusting for the underallocated manufacturing overhead, what is cost of goods sold?

Pelicans Ice is a snow cone stand near the local park. To plan for the future, it wants to determine its cost behavior patterns. It has the following information available about its operating costs and the number of snow cones served. Month January February March Number of snow cones 6,400 7,000 4,000 6,900 9,000 7,250 Total operating costs $5,980 $6,400 $5,000 $6,330 $8,000 $6,575 April May June Using the high - low method, the monthly operating costs if Pelicans sells 10,000 snow cones in a month are O A. $2,600 OB. $8,600 OC. $19,000 O D. $6,000