Rediger Inc., a manufacturing Corporation, has provided the following data for the month of June. The balance in the Work in Process inventory account was $24,000 at the beginning of the month and $18,000 at the end of the month. During the month, the Corporation incurred direct materials cost of $55,400 and direct labor cost of $28,600. The actual manufacturing overhead cost incurred was $53,200. The manufacturing overhead cost applied to Work in Process was $51,400. The cost of goods manufactured for June was: Multiple Choice $143.200 $141.400 $135,400 5137,200 Bottum Corporation, a manufacturing Corporation, has provided data concerning its operations for May. The beginning balance in the raw materials account was $28,500 and the ending balance was $53,000. Raw materials purchases during the month totaled $80,000. Manufacturing overhead cost incurred during the month was $119,500, of which $3,700 consisted of raw materials classified as indirect materials. The direct materials cost for May was Multiple Choice $80,000 $55,500 $104,500 $51,800 Weatherhead Inc. has provided the following data for the month of March. There were no beginning inventories, consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Direct materials Direct labor Manufacturing overhead applied Total Cost of Work In Finished Goods Process Goods Sold Total $ 4,240 $14,720 $ 41,840 $ 60,800 10,360 29,440 83,840 123,640 5,830 11,830 34,980 52,640 $20,430 $55,990 $160,660 $ 237,080 Manufacturing overhead for the month was overapplied by $3,400. The Corporation allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the manufacturing overhead applied during the month in those accounts The work in process inventory at the end of March after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to: (Round intermediate percentage computations to the nearest whole percent.) Bayest Manufacturing Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Last year, the Corporation worked 59,250 actual direct labor-hours and incurred $482,000 of actual manufacturing overhead cost. The Corporation had estimated that it would work 61,300 direct labor-hours during the year and incur $416,840 of manufacturing overhead cost. The Corporation's manufacturing overhead cost for the year was: (Round your intermediate calculations to 2 decimal places.) Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,200 of direct materials, $6,966 of direct labor, and $10,048 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $19.20 per direct labor- hour. During May, the following activity was recorded: $ 8,900 $38,400 $39, 700 Raw materials (all direct materials): Beginning balance Purchased during the month Used in production. Labor: Direct labor-hours worked during the month Direct labor cost incurred Actual manufacturing overhead costs incurred Inventories: Raw materials, May 30 Work in process, May 30 2,300 $24,910 $33, 700 2 $17,041 Work in process inventory on May 30 contains $3,813 of direct labor cost. Raw materials consist solely of items that are classified as direct materials The cost of goods manufactured for May was Chavez Corporation reported the following data for the month of July: Inventories: Raw materials Work in process Finished goods Beginning Ending $ 45,000 $39,000 $ 25,000 $35,000 $ 41,000 $56,000 Additional information: Raw materials purchases Direct labor cost Manufacturing overhead cost incurred Indirect materials included in manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process $ 75,000 $100,000 $ 68,000 $ 11,600 $ 67,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for July is