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Please give me a few moments to do the necessary calculations to get you an answer.
Cost of Goods Sold is Calculated as Sales less Gross Profit.
360,000 - 210,000 = 150,000
Finished Goods Inventory = Cost of Goods Manufactured Less Cost of Goods Sold
180,000 - 150,000 = 30,000
Direct Materials Cost = Direct Materials Purchased Less Materials Inventory
111,000 - 15,000 = 96,000
Work in Process Inventory = Manufacturing Costs less Cost of Goods Manufactured
207,000 - 180,000 = 27,000
Direct Labor = Manufacturing Costs Less Direct Materials Less Overhead.
Overhead in this problem is Indirect Labor Plus Depreciation
207,000 - 96,000 - 78,000 -12,000= 21,000