What is given
Cost of goods sold for the month ended July 31 was $345,000
Beginning inventories, July 1
Direct materials $20,000
Work in process $40,000
Finished goods $102,000
Purchases of direct materials during July $110,000
Ending invertories, July 31
Direct mateirals $26,000
Work in process 36,000
Finished goods $105,000
What is the
Direct labor
Factory overhead
Total manufacturing cost
Factory overhead was 50% of the direct labor cost