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What is this about? Hirschman Corporation has provided the following data for the month of April: Inventories Beginning Ending Raw materials $ 23,000 $ 39,000

What is this about?

Hirschman Corporation has provided the following data for the month of April:

Inventories Beginning Ending
Raw materials $ 23,000 $ 39,000
Work in process $ 12,000 $ 23,000
Finished goods $ 48,000 $ 36,000

Additional Information:

Raw materials purchases $ 79,000
Direct labor cost $ 89,000
Manufacturing overhead cost incurred $ 42,700
Indirect materials included in manufacturing overhead cost incurred $ 6,800
Manufacturing overhead cost applied to work in process $ 44,600

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