Messana corporation reported the following data for the month of august: inventories: beginning ending raw materials $36,000 $24,000 work in process $23,000 $17,000 finished goods $37,000 $55,000 additional information: raw materials purchases $69,000 direct labor cost $94,000 manufacturing overhead cost incurred $54,000 indirect materials included in manufacturing overhead cost incurred $8,000 manufacturing overhead cost applied to work in process $56,000 the cost of goods manufactured for august is: $227,000 $229,000 $219,000 $217,000

$217,000

Explanation:

                           Begining   Purchases   Ending  

Raw Materials  $ 36,000$ 69,000$ 24.000

Work in Process  $ 23,000$ 17,000         $ 6.000

Finished Goods  $ 37,000  $ 55,000-$ 18.000

Direct Lab Costs  $ 94,000$ 94,000

Manuf Overhead$ 54,000$ 54,000

 Total  

Raw Materials  $ 81.000

Work in Process  $ 6.000

Finished Goods  -$ 18.000

Direct Labor Costs  $ 94.000

Manufacturing Overhead  $ 54.000

Costo of Goods Manufactured  $ 217.000

answer; the nav calculated at the market close at 4: 00 pm new york time;