Rediger Inc., a manufacturing Corporation, has provided the following data for the month of June. The balance in the Work in Process inventory account was $35,000 at the beginning of the month and $23,500 at the end of the month. During the month, the Corporation incurred direct materials cost of $57,600 and direct labor cost of $31,900. The actual manufacturing overhead cost incurred was $54,300. The manufacturing overhead cost applied to Work in Process was $53,600. The cost of goods manufactured for June was:

the cost of goods manufactured is $154,600

Explanation:

The computation of the cost of goods manufactured is shown below:

= Opening work in process inventory + direct material cost + direct labor cost + manufacturing overhead cost applied - ending work in process inventory

= $35,000 + $57,600 + $31,900 + $53,600 - $23,500

= $154,600

Hence, the cost of goods manufactured is $154,600

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