“Kaufmann Company recorded the following data for the month of January, 19X5: Inventories 1/1/X5 1/31/X5 Raw Materials 22,000 21,000 Work in process 16,000 13,000 Finished goods 20,000 25,000 Additional data: Sales revenue $200,000 Direct labor costs 30,000 Manufacturing overhead costs 70,000 Selling expenses 15,000 Administrative expenses 25,00072. If raw materials costing $25,000 were purchased during January, the total manufacturing costs for the month would be: a. $124,000 b. $126,000 c. $125,000 d. $128,000”,”2Total Manufacturing Costs for the month:RM (22000 + 25000 – 21,000) 26,000DL 30,000MOH 70,000 $126
000″