Based on the direct materials, the direct labor, and the manufacturing overhead, the cost of finished goods on hand is $33,600.
What is the cost of finished goods on hand for this job?
Cost of goods on hand is:
= Cost of goods per unit x Number of goods on hand
Cost of goods per unit is:
= (44,000 + 24,000 + 16,000) / 3,000 units
= $28 per unit
Cost of goods on hand:
= 28 x (3,000 - 1,800)
= $33,600
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