The Gálvez Campaign illustrated. a. Negotiations over the French territory of Louisiana b. Negotiations over boundary disputes between Spain and the United States c. Spain’s support of Great Britain in the American Revolution d. Spain’s support of the American Revolution

Cost of goods manufactured= $200,000

Explanation:

Giving the following information:

October 1 October 31

Raw materials $ 30,000 $21,000

Work in process 48,000 37,000

Direct material purchase= $36,000

Direct labor= $60,000

Factory overhead costs= $84,000

First, we need to calculate the direct material used:

Direct material used= beginning inventory + purchases - ending inventory

Direct material used= 30,000 + 36,000 - 21,000

Direct material used= $45,000

Now, the cost of goods manufactured:

cost of goods manufactured= beginning WIP + direct materials + direct labor + allocated manufacturing overhead - Ending WIP

cost of goods manufactured= 48,000 + 45,000 + 60,000 + 84,000 - 37,000

cost of goods manufactured= $200,000