Answer:
Cost of goods manufactured $ 123,460
Cost of goods sold: $ 126,360
Explanation:
Raw materials
beginning 9500
purchased 58740
ending (16180)
used in production 52060
cost added
materials 52060
direct materials 50330
overhead 23960
total 126350
COGM
beginning WIP 5670
added 126350
ending WIP (8560)
COGM 123460
COGS
beginning FG 9700
COGM 123460
ending FG (6800)
COGS 126360