The following partially completed T-accounts summarize transactions for Farwest Corporation during the year: The direct labor cost was:

Question 14 options:

A)

$11,000

B)

$8,000

C)

$12,600

D)

$12,300

Beg Bal Raw Materials 4,700 6,900 10,000 Beg Bal 26,300 Work in Process 4,600 7,400 8,000 6,800 Beg Bal Finished Goods 1,900 26,300 22,900 Manufacturing Overhead 2,600 3,000 1,900 6,800 Wages & Salaries Payable 12,300 Beg Bal 1,400 11,000 Cost of Goods Sold 22,900