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

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

A) $12,000
B) $16,100
C) $17,100
D) $18,100
E) $13,600