Calculate the score for the layout below. Do not count the departments with just corners touching. The desirability ratings are based on a (-1 to 3) scale, where -1-undesirable, osunimportant, 1-slightly important, 2=moderately important and 3-very important. Existing Office Layout Reception Area (A) Managers Offices (D) Copy Room (B) Conference Room (C) President Office (E) Accounting Office (F) Desirability Ratings B D C A 2 - 3 E 2 a. 15 b. 8 c. 18 d. 11

Kinc. has provided the following data for the month of may: inventories: beginning ending work in process $ 17,000 $ 12,000 finished goods $ 46,000 $ 50,000 additional information: direct materials $ 57,000 direct labor cost $ 87,000 manufacturing overhead cost incurred $ 63,000 manufacturing overhead cost applied to work in process $ 61,000 any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. the adjusted cost of goods sold that appears on the income statement for may is: