The following information is taken from the financial records of Gunner Manufacturing:?? $\begin{array}{lr}
\text { Cost of materials used } & \$ 45,000 \
\text { Direct labor costs } & 48,000 \
\text { Factory overhead } & 39,000 \
\text { Work in process, beginning } & 18,000 \
\text { Work in process, ending } & 28,000
\end{array}$ What is the cost of goods manufactured?
A) $178,000
B) $132,000
C) $122,000
D) $142,000

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The Answer of The following information is taken from the financial records of Gunner Manufacturing:?? $\begin{array}{lr}
\text { Cost of materials used } & \$ 45,000 \
\text { Direct labor costs } & 48,000 \
\text { Factory overhead } & 39,000 \
\text { Work in process, beginning } & 18,000 \
\text { Work in process, ending } & 28,000
\end{array}$ What is the cost of goods manufactured?
A) $178,000
B) $132,000
C) $122,000
D) $142,000

The Following Information Is Taken from the Financial Records of Gunner