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Sanitize Systems Had Current Production Costs of $211,000 for March

question 135

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Sanitize Systems had current production costs of $211,000 for March.Inventories were as follows:  Beginning  Ending  Raw material $13,000$9,000 Work in Process $14,000$15,000 Finished Goods $18,000$16,000\begin{array}{llr} & \text { Beginning } & \text { Ending } \\\text { Raw material } & \$ 13,000 & \$ 9,000 \\\text { Work in Process } & \$ 14,000 & \$ 15,000 \\\text { Finished Goods } & \$ 18,000 & \$ 16,000\end{array} How much is the cost of goods manufactured?


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