Cullumber Corporation incurred the following costs while manufacturing its product: Materials used in product Depreciation on plant Property taxes on warehouse Labour costs of assembly-line workers Factory supplies used (a) x Your answer is incorrect. $120,700 63,800 Calculate the cost of goods manufactured. 8,230 110,000 25,300 Advertising expense Property taxes on plant Delivery expense Sales commissions Salaries paid to sales clerks $45.100 19,100 Work in process inventory was $10,300 at January 1 and $14,500 at December 31. Finished goods inventory was $60,200 at January 1 and $50,700 at December 31. 21,400 35,450 50,100

Manufacturing cost is the total cost of procuring or producing a product. In other words, the manufacturing cost is the cost that an individual or business owner undertakes for the manufacturing of goods.