Answer :
Answer:
Cost of goods sold = $244,000
Explanation:
We will calculate the manufacturing overhead underapplied or over applied
Manufacturing overhead underapplied= Incurred overhead- Overhead applied
Manufacturing overhead underapplied= 84,000- 80,000
Manufacturing overhead underapplied= $4,000
Cost of goods sold= Start finished good inventory- Ending finished good inventory + cost of good manufactured + overhead underapplied
Cost of goods sold= 50,000 - 46,000 + 236,000 + 4,000
Cost of goods sold = $244,000