Troski Corporation sells a number of products to groups that provide educational workshops and seminars. One of the products involves a combination leather case and note pad. The company purchases the case and pad combination from a supplier and encloses a $4 pen that contains the educational groups' name and logo.

Troski began to carry this product at the start of 20x3, acquiring 15,000 cases from Executive Supply for $90,000 along with an identical number of pens from Accent Goods. During 20x3, 11,300 of the cases and pens were issued to Troskis assembly operation where the pen is added. Seventy percent of these cases were completed as of December 31, and a review of the December 31 finished-goods inventory found 2,600 completed cases in the warehouse. Conversations with salespeople revealed that 80 finished sets were used in various company marketing activities throughout the year.

Required:

A Determine the cost of the cases and pens that would appear in Troskis raw materials, work in process, and finished-goods inventory as of December 31.

B. Determine the cost of the cases and pens that would appear in the company's cost of goods sold for 20x3.