Maple Mount Fishery is a canning company in Astoria. The company uses a normal costing system in which factory overhead is applied on the basis of direct labor costs. Budgeted factory overhead for the year was $808,200, and management budgeted $380,000 of direct labor costs. During the year, the company incurred the following actual costs.

Direct materials used

$452,200

Direct labor

$362,200

Factory overhead

$781,300

The January 1 balances of inventory accounts are shown below.

Materials - all direct

$83,200

Work in process

$48,400

Finished goods

$30,500

The December 31 balances of these inventory accounts were twelve percent lower.

A

The adjusted cost of goods sold, after under-or overapplied overhead, is:

$1,615,168

$1,606,668

$1,705,168

$1,595,168

$1,605,168

B

The normal cost of goods sold, before under or overapplied overhead is:

$1,588,142

$1,630,998

$1,582,298

$1,591,886

$1,619,342

C

The total manufacturing costs for the year are:

$1,639,069

$1,645,057

$1,688,969

$1,677,157

$1,648,909

D

The cost of goods manufactured during the year is:
$1,198,887
$1,176,687
$1,178,685
$1,173,492
$1,208,992