The general manager of the company requested the amount of "total cost of manufacturing" from the accounting manager and received a report about it.

Then he asked for the amount of "cost of goods manufactured". However, the accounting manager said, "There is no need to calculate it, since it is the same as the total cost of manufacturing".

Do you agree with the accounting managers reply? (No need to calculate)

Direct materials purchased $200,000

Indirect labor cost $150,000

Direct labor cost $230,000

Manufacturing overhead cost $210,000

Direct materials used $180,000

Work-in-process inventory, beginning $26,000

Work-in-process inventory, ending $26,000

Number of units sold 9,600

Number of units produced 10,000