Information for Eastman Industries Is Presented Below

Essay

Information for Eastman Industries is presented below. Compute the cost of goods manufactured.
$$\begin{array} { | l | r | } \hline \text { Beginning work in process inventory } & 21,200 \\\hline \text { Ending work in process inventory } & 20,000 \\\hline \text { Raw materials used in production } & \$ 46,800 \\\hline \text { Direct labor } & 81,000 \\\hline \text { Total factory overhead } & 106,000 \\\hline\end{array}$$