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HASF corporation has the following information for the period just completed
Direct Material 65,000
Direct Labor 74,000
Factory overhead ?
Beginning work in process inventory 31,000
Ending work in process inventory 37,680
Beginning finished goods inventory 46,000
Ending finished goods inventory 22,000
Additional information
Problem 1: Last year operating cost were 256,000 this year total operating costs of which 18% constitute selling general and administrative expenses are 30,000 lower than last year what amount represents factory overhead
A 29,000
B 47,000
C 34,300
D 53,600
Operating cost = cost of goods sold + operating expense
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