Tall timbers reports the following data for its first year of operation.
work in process inventory, beginning $ 0
work in process inventory, ending 50,400
manufacturing overhead 25,400
direct materials used 7,700
direct labor 60,000
finished goods inventory, beginning 0
finished goods inventory, ending 20,000
cost of goods manufactured 42,700

what are the total manufacturing costs to account for?

$93,100

Explanation:

Given that,

Work in process inventory, beginning = $ 0

Work in process inventory, ending = 50,400

Manufacturing overhead = 25,400

Direct materials used = 7,700

Direct Labor = 60,000

Finished goods inventory, beginning = 0

Finished goods inventory, ending = 20,000

Cost of goods manufactured = 42,700

Therefore,

Manufacturing Cost:

= Direct Materials used + Direct Labor + Manufacturing Overhead

= $7,700 + $60,000 + $25,400

= $93,100

answer; operating revenues;