Chavez Corporation reported the following data for the month of July: Inventories: Beginning Ending Raw materials $45,000 $39,000 Work in process $25,000 $35,000 Finished goods $41,000 $56,000 Additional information: Raw materials purchases $75,000 Direct labor cost $100,000 Manufacturing overhead cost incurred $68,000 Indirect materials included in manufacturing overhead cost incurred $11,600 Manufacturing overhead cost applied to Work in Process $67,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for July is:

Asmall town wants to build some new recreational facilities. the proposed facilities include a swimming pool, recreation center, basketball court and baseball field. the town council wants to provide the facilities which will be used by the most people, but they face budget and land limitations. the town has $400,000 and 14 acres of land. the pool requires locker facilities which would be in the recreation center, so if the swimming pool is built the recreation center must also be built. also, the council has only enough flat land to build the basketball court or the baseball field. the daily usage and cost of the facilities (in $1,000) are shown below. which facilities should they build? facilityusagecost ($1,000)landswimming pool4001002recreation center5002003basketball court3001504baseball field2001005