Remember the formula and what it means: DM+DL+FOH = Direct Materials + Direct Labor + Factory Overhead
From the problem, you need to add 1) direct materials used, 2) direct labor costs, 3) indirect labor (for example the direct labor needs to be supervised by top notch supervisors or drill sergeants, whichever works for the company :P) and 4) the other factory expenses (lubrication of machinery, repairs and maintenance, security, parking, utilities, etc.)
What's missing? Factory overhead, normally that is included, but since it was not mentioned as one of the costs, I bet it was one of the "other factory expenses" listed. That's why it was added to the cost of goods manufactured. And the indirect labor was also factory overhead too, so they basically split factory overhead into two components: indirect labor + other factory expenses.
Now what about the rest?
Direct materials purchased: 80,000 but 76,000 were used so 4,000 left over. That's just in inventory, not part of cost of goods manufactured because you didn't manufacture any goods with them.
sales salaries and selling and administrative - those don't count for manufacturing goods, those are for getting the manufactured goods out the door. Those do not count for cost of goods manufactured.
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