Calculate the cost of goods manufactured using the following information: Direct materials used $ 299,100 Direct labor used 132,600 Factory overhead costs 264,600 General and administrative expenses 86,100 Selling expenses 49,400 Work in Process inventory, January 1 119,100 Work in Process inventory, December 31 126,500 Finished goods inventory, January 1 232,700 Finished goods inventory, December 31 239,300

Catherine de bourgh has one child, anne, who is 18 years old at the end of the year. anne lived at home for seven months during the year before leaving home to attend state university for the rest of the year. during the year, anne earned $6,000 while working part time. catherine provided 80 percent of anne's support and anne provided the rest. which of the following statements regarding whether anne is catherine's qualifying child for the current year is correct? a.anne is a qualifying child of catherine.b.anne is not a qualifying child of catherine because she fails the gross income test.c.anne is not a qualifying child of catherine because she fails the residence test.d.anne is not a qualifying child of catherine because she fails the support test.