MessersmithInc submits the following data on October 31, 2005, material put into process $42,300; direct labor is paid at the rate of $7.8 and $8.4 in department A and B respectively. Department A worked 6125 hours and Department B reported 9875 hours. Factory overhead is applied on the basis of direct labor hours at the rate of $5 per hour in Department A and $4.2 per hour in Department B.

Oct.1 Oct.31

Finished goods $11,300 $9400

Work in process 17,300 19,425

Materials 15,000 19,200

Required: Determine

1. Total manufacturing cost
2. Cost of goods manufactured
3. Cost of goods sold