1. The Lee Company uses a job-order costing system. The following data were recorded for June:
Job Number June 1 Work in process inventory Direct materials Direct Labor
235 2500 600 400
236 1500 800 1000
237 1000 1200 1750
238 800 1500 2250
2. Overhead is changed to production at 80% of direct materials cost. Jobs 235, 237, and 238 were completed during June and transferred to finished goods. Jobs 235 and 238 have been delivered to customers.
Lee Company's cost of goods sold was ?
A.15,520
B.10,170
C.9,730
D.14,640