Cost data for D5-6b Company for the most recent year appears below: Direct labor $138,000 Insurance on the factory building $ 22,000 Indirect materials $ 53,000 Sales commissions $ 80,000 Factory supervisor's salary $ 64,000 Depreciation on copier in the sales office $ 21,000 Property tax on the factory building $ 13,000 Wages paid to factory janitors $ 40,000 Advertising $ 46,000 CEO's Salary $149,000 Utilities on the factory $ 37,000 D5-6b Company reported the following inventory balances during the most recent year: January 1 December 31 Direct materials $82,000 $68,000 Work in process $27,000 $44,000 Finished goods $91,000 $51,000 During the most recent year, D5-6b Company purchased direct materials totaling $148,000 and reported sales revenue of $500,000. Calculate D5-6b Company's cost of goods manufactured for the most recent year.

cost of goods manufactured= $512,000

Explanation:

First, we need to calculate the direct materials used, direct labor, and manufacturing overhead:

Direct material= 82,000 + 148,000 - 68,000= $162,000

Direct labor= 138,000

Overhead= Insurance on the factory building + Indirect materials +  Factory supervisor's salary + Property tax on the factory building + Wages paid to factory janitors + Utilities on the factory

Overhead= 22,000 + 53,000 + 64,000 + 13,000 + 40,000 + 37,000

Overhead= $229,000

Now, to calculate the cost of goods manufactured, we need to use the following formula:

cost of goods manufactured= beginning WIP + direct materials + direct labor + allocated manufacturing overhead - Ending WIP

cost of goods manufactured= 27,000 + 162,000 + 138,000 + 229,000 - 44,000

cost of goods manufactured= $512,000

this conflict is person vs. society

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hope this ! < 3

if you use only 25 for your entertainment and only 200 for the groceries that you really need and take out the 50 per month for the computer then that should be enough