A company used $35,000 of direct materials, incurred $73,000 in direct labor cost, and had $114,000 in factory overhead costs during the period. If beginning and ending work in process inventories were $28,000 and $32,000, respectively, the cost of goods manufactured was:.
a. $190,000
b. $226,000
c. $222,000d. $218,000

b. $226,000

Explanation:

Cost of goods sold is the direct expense incurred in producing goods to be sold in a period. It involves direct labor, direct material, and overheads.  

Cost of good sold is determined by

Beginning stock + purchases - closing stock.

In this case, the costs of goods sold will be Direct labor + Direct materials + overheads. + (ending - beginning work in progress)

i.e., = $35,000 + $73,000+ $114,000 + $ 4000

=$226,000

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