All rite manufacturing reported the following:
revenue $ 460,000
beginning inventory of direct materials, january 1, 2015 26,000
purchases of direct materials 157,000
ending inventory of direct materials, december 31, 2015 10,000
direct manufacturing labor 28,000
indirect manufacturing costs 44,000
beginning inventory of finished goods, january 1, 2015 46,000
cost of goods manufactured 245,000
ending inventory of finished goods, december 31, 2015 50,000
operating costs 154,000
what is leslie's cost of goods sold?
a. $84,000
b. $239,000
c. $234,000
d. $79,000

Vortex company operates a retail store with two departments. information about those departments follows. department a department b sales $ 800,000 $ 450,000 cost of goods sold 497,000 291,000 direct expenses salaries 125,000 88,000 insurance 20,000 10,000 utilities 24,000 14,000 depreciation 21,000 12,000 maintenance 7,000 5,000 the company also incurred the following indirect costs. salaries $36,000 insurance 6,000 depreciation 15,000 office expenses 50,000 indirect costs are allocated as follows: salaries on the basis of sales; insurance and depreciation on the basis of square footage; and office expenses on the basis of number of employees. additional information about the departments follows. department square footage number of employees a 28,000 75 b 12,000 50 required: 1. determine the departmental contribution to overhead and the departmental net income for department a and department b.