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June incurred 90000 in direct labor cost and applied 130000

Watson Specialties bought $100,000 of raw materials during June, incurred $90,000 in direct labor cost, and applied $130,000 in manufacturing overhead. Inventories for June were as follows:

Beginning Ending

Raw material $22,000 $24,000
Work in Process $23,000 $19,000
Finished Goods $32,000 $31,000

How much is cost of goods sold for June?

a. $323,000
b. $322,000
c. $324,000
d. $325,000

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Business Management: June incurred 90000 in direct labor cost and applied 130000

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Business Management: June incurred 90000 in direct labor cost and applied 130000

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