Reference no: EM132000690

Question - Current information for the Austin Company follows:

Beginning raw materials inventory $ 16,300

Beginning goods in process inventory 23,500

Ending raw materials inventory 17,700

Ending goods in process inventory 29,100

Direct labor 43,900

Total factory overhead 31,100

Raw material purchases 61,100

All raw materials used were traceable to specific batches of product. Austin Company's cost of goods manufactured for the year is:

$129,100.

$134,700.

$131,900.

$140,300.

$143,100.