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Messana Corporation reported the following data for the month of August: Inventories: Beginning Ending Raw materials $36,000 $24,000 Work in process $23,000 $17,000 Finishedgoods $37,000

Messana Corporation reported the following data for the month of August:
Inventories: Beginning Ending
Raw materials $36,000 $24,000
Work in process $23,000 $17,000
Finishedgoods $37,000 $55,000
Additional information:
Raw materials purchases $69,000
Directlabor cost $94,000
Manufacturingoverhead cost incurred $54,000
Indirectmaterials included in manufacturing overhead cost incurred $8,000
Manufacturingoverhead cost applied to Work in Process $56,000
The cost of goods manufactured for August is:
$227,000
$229,000
$219,000
$217,000

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