Candy's chocolate Shoppe had the following information available for the month of September:
Beginning. Ending
Raw materials $40000. $20000
Work in process. $25000. $15000
Finished-goods. $10000. $20000
Raw materials
Purchased. $75000
Direct labor
(3,000 hrs @ $10). $30000
Overhead. $50000
Calculate the cost of goods manufactured for the month.