Hudson Inc -Cost of Goods Sold for September Is:
A) $119 000

Hudson Inc. has the following information available for September:
$\begin{array}{c}\begin{array}{l}\\ \text { Raw materials }\\ \text { Work-in-process }\\ \text { Finished goods}\\\\ \text { Raw materials purchased}\\ \text { Direct labour costs}\\ \text { Manufacturing overhead costs}\\ \text { Administrative costs}\\ \text { Marketing costs}\\\end{array}\begin{array}{rr}\underline{\text { Beginning} } &\underline{ \text { Ending }}\\8000 & \$ 5000 \\30000 & 40000 \\7000 & 3000 \\\\& 25000 \\& 70000 \\& 30000 \\& 12000 \\& 6000 \end{array}\end{array}$



-Cost of goods sold for September is:

A) $119 000
B) $143 000
C) $140 000
D) $122 000