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Ralph's Cafe tiene la siguiente informacin para junio: Costo de los materiales colocados en produccin. $45,000 Mano de obra directa 20,000 Gastos generales de fbrica

Ralph's Cafe tiene la siguiente informacin para junio:

Costo de los materiales colocados en produccin. $45,000
Mano de obra directa 20,000
Gastos generales de fbrica 14,000
Inventario de productos en proceso, 1 de junio 2,900
Inventario de trabajo en proceso, 30 de junio 3500

Cul es el costo de los bienes fabricados?

a.$79,000

b.$78,400

c.$81,900

d.$75,500

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