Figure 2-13 Inventory Balances for the Jameson Company in October 2016 Are

Multiple Choice

Figure 2-13
Inventory balances for the Jameson Company in October 2016 are as follows:
During October, purchases of direct materials were $36,000. Direct labor and factory overhead costs were $60,000 and $84,000, respectively.
-Refer to Figure 2-13. What are the total manufacturing costs added to production in the period?

A) $186,000
B) $180,000
C) $144,000
D) $174,200