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.14 out of Incomplete manufacturing cost data for Black Company for the year are presented as follows for four different situ
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Direct material used Direct Labor used Manufacturing overhead Total manufacturing cost Work in progress (1/1) Work in progress (12/31) Cost of goods manufactured
(i) (ii) (iii) (iv) = (i) + (ii) + (iii) (v) (vi) (vii) = (iv) + (v) - (vi)
1 $       1,27,000 $       1,60,000 $           89,000 $       3,76,000 $           33,000 $       49,000 $       3,60,000
2 $           98,000 $       1,80,000 $       1,23,000 $       4,01,000 $       1,09,000 $       40,000 $       4,70,000
3 $           80,000 $       1,00,000 $           94,000 $       2,74,000 $           60,000 $       80,000 $       2,54,000
4 $           67,000 $           96,000 $           75,000 $       2,38,000 $           45,000 $       13,000 $       2,70,000
a. 376000
b. 49000
c. 98000
d. 109000
e. 94000
f. 254000
g. 96000
h. 13000
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