Biology Forums - Study Force

Shane Corporation has provided the following data concerning last month’s operations.

Direct materials	$23,000
Direct labor	$58,000
Manufacturing overhead applied to Work in Process	$92,000

	Beginning	Ending
Work in process inventory	$56,000	$69,000
Finished goods inventory	$33,000	$36,000

How much is the unadjusted cost of goods sold on the Schedule of Cost of Goods Sold?

▸ $161,000

▸ $157,000

▸ $160,000

▸ $193,000

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