Answer:
cost of goods manufactured= 18,100
Explanation:
Giving the following information:
Direct materials used $ 6,000
Direct labor used 8,000
Total factory overhead 6,100
Beginning work in process inventory 4,000
Ending work in process inventory 6,000
To calculate the cost of goods manufactured we need to use the following formula:
cost of goods manufactured= beginning WIP + direct materials + direct labor + allocated manufacturing overhead - Ending WIP
cost of goods manufactured= 4,000 + 6,000 + 8,000 + 6,100 - 6,000
cost of goods manufactured= 18,100