Often small companies have problems with shipping costs because they cannot supply a shipment large enough to use an intermediary such as a railroad. however, they can often get good rates by using a distribution specialist called a which puts many small shipments together to create a single large one that can be transported cost-effectively by truck or train. a. supply docket specialistb. freight forwarderc. mark to marketing directord. web-based trade compliance specialist

Kinc. has provided the following data for the month of may: inventories: beginning ending work in process $ 17,000 $ 12,000 finished goods $ 46,000 $ 50,000 additional information: direct materials $ 57,000 direct labor cost $ 87,000 manufacturing overhead cost incurred $ 63,000 manufacturing overhead cost applied to work in process $ 61,000 any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. the adjusted cost of goods sold that appears on the income statement for may is: