Boursaw Corporation has provided the following data concerning last month's operations. Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.
How much is the total manufacturing cost for the month on the Schedule of Cost of Goods Manufactured?
A) $144,000
B) $160,000
C) $216,000
D) $164,000

Question

Boursaw Corporation has provided the following data concerning last month's operations.  Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.
How much is the total manufacturing cost for the month on the Schedule of Cost of Goods Manufactured?
A) $144,000 
B) $160,000 
C) $216,000 
D) $164,000

Quizplus · Accepted Answer

Total manufacturing cost for the month can be calculated as: 
Direct materials used + Direct labor + Manufacturing overhead applied 
= $56,000 + $40,000 + $64,000 
= $160,000 
Therefore, the answer is choice B.

Boursaw Corporation Has Provided the Following Data Concerning Last Month's