Riverbed corporation incurred the following costs while manufacturing its product. materials used in product $126,100 advertising expense $53,400 depreciation on plant 70,700 property taxes on plant 16,500 property taxes on store 8,060 delivery expense 22,000 labor costs of assembly-line workers 111,900 sales commissions 44,200 factory supplies used 24,000 salaries paid to sales clerks 51,100work in process inventory was $12,000 at january 1 and $15,500 at december 31. finished goods inventory was $60,000 at january 1 and $45,600 at december 31.compute cost of goods manufactured.

Hank itzek manufactures and sells homemade wine, and he wants to develop a standard cost per gallon. the following are required for production of a 70-gallon batch. 2,700 ounces of grape concentrate at $0.04 per ounce 77 pounds of granulated sugar at $0.43 per pound 133 lemons at $0.79 each 350 yeast tablets at $0.24 each 350 nutrient tablets at $0.14 each 2,500 ounces of water at $0.001 per ounce hank estimates that 4% of the grape concentrate is wasted, 9% of the sugar is lost, and 32% of the lemons cannot be used. compute the standard cost of the ingredients for one gallon of wine. (round intermediate calculations and final answer to 2 decimal places, e. g.