The following accounts are from last year’s books at Sharp Manufacturing: Raw Materials Bal 0 (b) 155,400 (a) 167,500 12,100 Work In Process Bal 0 (f) 515,600 (b) 132,700 (c) 169,400 (e) 213,500 0 Finished Goods Bal 0 (g) 467,000 (f) 515,600 48,600 Manufacturing Overhead (b) 22,700 (e) 213,500 (c) 26,700 (d) 157,400 6,700 Cost of Goods Sold (g) 467,000 Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the amount of cost of goods manufactured for the year?

Betty contracted with scooby’s skate store to deliver a pair of skates to jake for his birthday. scooby’s owner was going on a trip and delegated the delivery of the skates to brian. brian failed to make delivery. can jake sue brian for breach of contract, as he was not a party to the original contract? explain your answer. brian was not a party to the original contract. why would a court hold him responsible for failing to make delivery? if you do not think a court would hold him responsible, explain your answer. can jake sue scooby’s skates for breach of contract? explain your answer.