Emigh corporation’s cost of goods manufactured for the just completed month was $146,000 and its overhead was overapplied by $5,000. the beginning finished goods inventory was $35,000 and the ending finished goods inventory was $37,000.the company closes out any underapplied or overapplied manufacturing overhead to cost of goods sold. how much was the adjusted cost of goods sold on the schedule of cost of goods sold?

(a) $144,000
(b) $146,000
(c) $181,000
(d) $139,000

Because of the violent nature of the sport, professional american football players are at risk of suffering concussions (or brain injuries) during the violent collisions that occur between players during the game. violent collisions involving hits to the head are particularly risky. suppose the commissioner of the national football league (nfl) institutes a rule requiring players to wear a new, lighter helmet that is designed to reduce head trauma during collisions between players on the field. while the new helmets the probability of a concussion resulting from each individual collision, at the same time the new helmets could also give football players an incentive to play more , which could potentially the amount of violent collisions and thus the number of concussions suffered by nfl players, all else equal.