Gail k. company manufactures waterproof cell phone covers. during the current month, the controller purchased $26,700 of materials, $4,300 of which are indirect materials. at the beginning of the month, gail had 50 partially complete cell phone covers on hand. the cost of these partially complete units was $7,200. during the month, the company incurred the following costs to complete these units and to start and complete 8,250 new units.

material used (direct $21,300; indirect $3,700) hourly wages paid (direct $34,100; indirect $5,900 $25,000 2 40,0 5,200 4,900 3,620 factory rent factory utilities factory insurance factory ianitorial service
what is the cost of goods manufactured for the period?

a : $73,900

b : $90,500

c : $81,600

d : $88,800