Koczela Inc. has provided the following data for the month of May: Inventories: Beginning Ending Work in process $ 20,000 $ 15,000 Finished goods $ 49,000 $ 53,000 Additional information: Direct materials $ 60,000 Direct labor cost $ 90,000 Manufacturing overhead cost incurred $ 66,000 Manufacturing overhead cost applied to Work in Process $ 64,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is:

On january 8, the end of the first weekly pay period of the year, regis company's payroll register showed that its employees earned $22,760 of office salaries and $70,840 of sales salaries. withholdings from the employees' salaries include fica social security taxes at the rate of 6.20%, fica medicare taxes at the rate of 1.45%, $13,260 of federal income taxes, $1,450 of medical insurance deductions, and $860 of union dues. no employee earned more than $7,000 in this first pay period. required: 1.1 calculate below the amounts for each of these four taxes of regis company. regis’s merit rating reduces its state unemployment tax rate to 3% of the first $7,000 paid to each employee. the federal unemployment tax rate is 0.60