In: Accounting
| Account | Balance |
| Advertising expense | 22,000 |
| Direct material purchases | 60,000 |
| Paint for direct materials | 15,000 |
| Direct labour hours | 220,000 |
| Factory utilities | 15,000 |
| Factory repairs | 12,000 |
| Amortization, office printers | 85,000 |
| Amortization, factory chairs | 25,000 |
| Indirect materials | 16,000 |
| Indirect labour | 31,000 |
| Sale Commissions | 4,000 |
| Office Utilities | 6,000 |
| By-product sales | 22,000 |
| Sales | 420,000 |
| Promotional items | 82,000 |
| Cost per labour hour | 20 |
| Materials inventory, July 1, 19 | 50,000 |
| Work-in-Process Inventory, July 1, 19 | 15,000 |
| Finished Goods Inventory, July 1, 19 | 72,000 |
| Materials Inventory, June 30, 20 | 10,000 |
| Work-in-Process Inventory, June 30, 20 | 40,000 |
| Finished Goods Inventory, June 30, 20 | 65,000 |
What is the total COGS
Select one:
a. 4,589,000
b. 4,614,000
c. None of the above
d. 4,596,000
e. 4,661,000
f. 4,629,000