Use the following information for the next 4 questions.
Rayfield Company's management accountant collected the following inventory and transaction data for the month: 
The cost of goods available for sale was $1,370. Total manufacturing costs assigned to work-in-process during the month was $1,170. Manufacturing overhead was $334; and direct materials used were $386.
-Cost of jobs completed for the month was
Definitions:
Techniques
Methods or procedures used to accomplish a specific task or solve problems in various fields.
Knowledge
Information, understanding, and skills acquired through experience or education; the theoretical or practical understanding of a subject.
New Product
A product that has been recently introduced to the market, offering unique features or improvements over existing products.
Foreign Market
A market outside of a company's home country where it can sell its products or services.
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