It Is Estimated That Direct Materials, Direct Labour and Factory

question 21

Multiple Choice

It is estimated that direct materials, direct labour and factory overhead for the period will total $60 000. If work in process at the start is $12 000 and estimated work in process at the end is $15 000, the cost of goods manufactured is:

• A) $45 000
• B) $57 000
• C) $72 000
• D) $75 000

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