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Reference: 14_01
Use the Following Information from Hardy Co -Hardy Co'S Cost of Goods Manufactured for the Current Year Is

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Reference: 14_01
Use the following information from Hardy Co. for the current year:
 Direct materials used $5,000 Direct Labor 7,000 Total Factory overhead 5,100 Beginning goods in process 3,000 Ending goods in process 4,000\begin{array}{lr}\text { Direct materials used } & \$ 5,000 \\\text { Direct Labor } & 7,000 \\\text { Total Factory overhead } & 5,100 \\\text { Beginning goods in process } & 3,000 \\\text { Ending goods in process } & 4,000\end{array}
-Hardy Co.'s cost of goods manufactured for the current year is:


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