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a. $35,080
b. $791,420
c. $771,400
d. $75,120
Araiza Inc. uses a job-order costing system in which any underapplied or overapplied overhead is closed out to cost of goods sold at the end of the month. In May the company completed job Y42V that consisted of 14,000 units of one of the company’s standard products. No other jobs were in process during the month. The job cost sheet for job Y42V shows the following costs:
During the month, the actual manufacturing overhead cost incurred was $255,220, and 1,000 completed units from job Y42V were sold. No other products were sold.
The cost of goods sold that would appear on the income statement for May is closest to
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