Use the following data to determine the cost of goods manufactured:

Beginning finished goods inventory	$ 29,700
Direct Labor	85,500
Beginning goods in process inventory	19,800
General and administrative expenses	37,800
Direct materials used	113,400
Ending goods in process inventory	25,200
Indirect Labor	17,100
Ending finished goods inventory	26,600
Indirect materials	37,800
Depreciation - factory equipment	21,000

a.	$286,200
b.	$291,600
c.	$269,400
d.	$287,820
e.	$319,800

Juliet Corporation has accumulated the following accounting data for the year:

Finished goods inventory, January 1	$ 4,800
Finished goods inventory, December 31	5,800
Total cost of goods sold	6,200

The cost of goods manufactured for the year is:

a.	$400
b.	$1,400
c.	$7,200
d.	$9,600
e.	$12,000

Ajax Company accumulated the following account information for the year:

Beginning raw materials inventory	$ 14,400
Indirect materials cost	4,800
Indirect labor cost	12,000
Maintenance of factory equipment	5,600
Direct labor cost	16,800

Using the above information, total factory overhead costs would be:

a.	$22,400
b.	$39,200
c.	$36,800
d.	$31,200
e.	$17,600

The beginning and ending finished goods inventories of a company were $154,000 and $160,500 respectively. If cost of goods sold equaled $915,500, what is the amount of cost of goods manufactured for this period?

a.	$755,000
b.	$761,500
c.	$909,000
d.	$922,000
e.	$6,500
The beginning and ending finished goods inventories of a company were $154,000 and $160,500 respectively. If cost of goods sold equaled $915,500, what is the amount of cost of goods manufactured for this period?

a.	$755,000
b.	$761,500
c.	$909,000
d.	$922,000
e.	$6,500
The following costs are included in a recent summary of data for a company: advertising expense, $93,500; depreciation expense - factory building, $141,500; direct labor, $258,500; direct material used, $308,500; factory utilities, $113,500; and sales salaries expense, $158,500. Determine the dollar amount of conversion costs.

a.	$1,074,000
b.	$567,000
c.	$513,500
d.	$252,000
e.	$255,000

The following information is available for Talking Toys, Inc. for the current year:

Direct materials used	$ 13,700
Goods in process, January 1	55,000
Goods in process, December 31	41,000
Total Factory overhead	6,000
Direct labor used	29,000

The total cost of goods manufactured for the year was:

a.	$14,000.
b.	$48,700.
c.	$62,700.
d.	$102,000.
e.	$56,700