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TMC = Total Manufacturing cost Name CGS GM S&A Exp Op Inc WIP - B DM used DL TMC CGM FG-B 61,000 23,000 1,000 22,000

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TMC = Total Manufacturing cost

Name CGS GM S&A Exp Op Inc WIP - B DM used DL TMC CGM FG-B 61,000 23,000 1,000 22,000 14,000 8,000 9,000 35,000 45,000 28,000 h Find: Sales FOH WIP - E FG-E O RE

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