SHOW YOUR CALCULATIONS...

The following table summarizes the beginning and ending inventories of Ariel Co. for the month of October:

	Sept. 30	Oct. 31
Raw materials	$29,700	$31,000
Work-in-process	65,800	61,000
Finished process	52,700	46,200

(c) Given the fact that 25,000 units were produced, what is the cost per unit for October? (b) Calculate the cost of goods sold for October (Ignore under/overapplied overhead). (a) Calculate the cost of goods manufactured for October. Raw materials purchased during the month of October totaled $112,300. Direct labor costs incurred totaled $234,800 for the month. Actual and applied manufacturing overhead costs for October totaled $145,100 and $149,400, respectively.