Jamison company has two service departments and two producing departments. square footage of space occupied by each department follows:

custodial services 1,000 ft
general administration 3,000 ft
producing department a 8,000 ft
producing department b 8,000 ft
20,000 ft

the department costs of custodial services are allocated on a basis of square footage of space. if custodial services costs are budgeted at $38,000, the amount of cost allocated to general administration under the direct method would be:

$5,700.
$0.
$7,125.
$6,000

The following cost and inventory data are taken from the accounting records of mason company for the year just completed: costs incurred: direct labor cost $ 90,000 purchases of raw materials $ 134,000 manufacturing overhead $ 205,000 advertising expense $ 45,000 sales salaries $ 101,000 depreciation, office equipment $ 225,000 beginning of the year end of the year inventories: raw materials $ 8,100 $ 10,300 work in process $ 5,900 $ 21,000 finished goods $ 77,000 $ 25,800 required: 1. prepare a schedule of cost of goods manufactured. 2. prepare the cost of goods sold section of mason company’s income statement for the year.