Q1) Chmelar Manufacturing Company developed the following data:
| Year |
Inventories |
Net Sales |
| 1991 |
$378 |
1,812 |
| 1992 |
411 |
1,886 |
| 1993 |
452 |
1,954 |
| 1994 |
491 |
2,035 |
| Beginning work in process inventory |
$20,000 |
| Direct materials used |
120,000 |
| Actual overhead |
140,000 |
| Overhead applied |
135,000 |
| Cost of goods manufactured |
320,000 |
| Ending work in process |
15,000 |
How much are total manufacturing costs for the period?
a) $395,000
b) $315,000
c) $275,000
d) $305,000