Cost of direct materials used in production $18,573 Direct labor 23,083 Factory overhead 33,632 Work in process inventory, March 1 24,104 Work in process inventory, March 31 18,188 Finished goods inventory, March 1 23,172 Finished goods inventory, March 31 26,346 a. Determine the cost of goods manufactured. $fill in the blank 1 b. Determine the cost of goods sold.

cost of goods manufactured= $81,204

Explanation:

Giving the following information:

Cost of direct materials used in production $18,573

Direct labor 23,083

Factory overhead 33,632

Work in process inventory, March 1 24,104

Work in process inventory, March 31 18,188

To calculate the cost of goods manufactured, we need to use the following formula:

cost of goods manufactured= beginning WIP + direct materials + direct labor + allocated manufacturing overhead - Ending WIP

cost of goods manufactured= 24,104 + 18,573 + 23,083 + 33,632 - 18,188

cost of goods manufactured= $81,204

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