Answer:
A. $49000.
Explanation:
Work in Process, January 1 = $53,000 ( Beginning inventory )
Work in Process, December 31 = $38,500 ( Ending inventory )
Direct materials used = $14,000
Total Factory overhead = $7,000
Direct labor used = $28,000
Question asked:
Total manufacturing costs = ?
Solution:
Total manufacturing costs = Direct Materials + Direct Labor + Factory Overhead
Total manufacturing costs = $14,000 + $28,000 + $7,000
= $49000
Therefore, total manufacturing costs for Singing Dolls, Inc., is $49000.
As we know :
Direct materials = Beginning inventory + Purchases added - Ending inventory
But here no need to determine direct materials as already given $14,000
