Sanker inc has provided the following data for the month of

Reference no: EM13610168

Sanker Inc. has provided the following data for the month of August. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month.

Work In
Process Finished
Goods Cost of
Goods Sold Total
Direct materials $2,790 $7,680 $18,240 $28,710
Direct labor 9,700 19,200 45,600 74,500
Manufacturing
overhead applied 5,440 8,000 18,560 32,000
Total $17,930 $34,880 $82,400 $135,210

Manufacturing overhead for the month was overapplied by $5,000. The company allocates any underapplied or overapplied overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts.

7. The work-in-process inventory at the end of August after allocation of any underapplied or overapplied overhead for the month is closest to

A. $17,267.
B. $17,080.
C. $18,593.
D. $18,780.

Reference no: EM13610168

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