Answer:
Total manufacturing costs= $595,000
Step-by-step explanation:
Giving the following information:
Cost of goods manufactured - $455,000
Work in process inventory, beginning - 0
Work in process inventory, ending - 140,000
Direct materials used - 110,000
Manufacturing overhead - 185,000
Finished goods inventory, beginning - 0
Finished goods inventory, ending - 90,000
Total manufacturing costs= direct material + direct labor + MOH
Direct labor= ?
cost of goods manufactured= beginning WIP + direct materials + direct labor + allocated manufacturing overhead - Ending WIP
455000= 0 + 110,000 + ? + 185,000 - 140,000
Direct labor= 300,000
Total manufacturing costs= 110,000 + 300,000 + 185000
Total manufacturing costs= 595,000