Answer: $219,000
Explanation:
Cost of goods manufactured = Opening work in process + manufacturing cost + closing work in process
Manufacturing cost = Direct labor + direct material + manufacturing overhead
= 90,000 + 60,000 + 64,000
= $214,000
Cost of goods manufactured = 20,000 + 214,000 - 15,000
= $219,000
Manufacturing overhead is $64,000 because only that amount was applied to Work in Process. The rest went to Cost of Goods sold.
