Martin, a manager at a theme park in Texas, has noticed that Jess, one of the employees, seems to be having interpersonal problems with some of the other employees and it is affecting his department's service. Martin doesn't want to fire Jess, so he spends extra time with Jess listening to his concerns and helping him figure out ways to correct his performance problems. Martin is acting as . a friend

a coach

a mentor

a counselor

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: