Assume the following information pertaining to moonbeam company: finished goods inv: beg: 130,000 end: 124,000 work in process inv: beg: 85,000 end: 104,000 direct materials: beg: 117,000 end: 130,000 costs incurred during the period are as follows: total manufacturing costs: 896,000 factory overhead: 199,000 direct materials used: 156,000 cost of goods sold is calculated to be

COGS= $883,000

Explanation:

Giving the following information:

Finished goods inv:

Beg: 130,000

End:124,000

Work in process inv:

Beg: 85,000

End: 104,000

Direct Materials:

Beg: 117,000

End: 130,000

Costs incurred during the period are as follows:

Total manufacturing costs: 896,000

Factory Overhead: 199,000

Direct Materials used: 156,000

cost of goods manufactured= beginning WIP + Total manufacturing costs - Ending WIP

cost of goods manufactured= 85000 + 896000 - 104000= 877,000

COGS= beginning finished inventory + cost of goods manufactured - ending finished inventory

COGS= 130000 + 877000 - 124000= $883,000

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(b) management: leadership