Holmstrom Corporation has provided the following data concerning last month's operations. Direct materials $ 14,000 Direct labor $ 58,000 Manufacturing overhead applied to Work in Process $ 79,000 Beginning Ending Work in process inventory $ 47,000 $ 53,000 Finished goods inventory $ 41,000 $ 42,000 How much is the cost of goods available for sale on the Schedule of Cost of Goods Sold

Cost of goods available for sale  $186,000

Explanation:

The computation of the cost of goods available for sale is shown below:

Direct material  $14,000

Direct labour     $58,000

Manufacturing overhead applied  $79000

Total manufacturing cost         $151,000

Add: Beginning work in process     $47,000

Less: Ending work in process   -$53,000

Cost of goods manufactured     $145,000

Add: Beginning finished goods inventory $41,000

Cost of goods available for sale  $186,000

the answer is b for dog

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