Chapter 2, Problem 2.20E

The total fixed cost

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Patricia receives $65,000 worth of Nextech, Inc., common stock from her uncle's estate. Early in the year, she receives a $320 cash dividend. Three months later, she received a 3% stock dividend. Near the end of the year, Patricia sells the stock for $68,500. Due to these events only, how much must Patricia include in her gross income for the year?

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Griffin Manufacturing has provided the following data for the month of March. The balance in the Finished Goods inventory account at the beginning of the month was $95,200 and at the end of the month was $89,600. The cost of goods manufactured for the month was $428,300. The actual manufacturing overhead cost incurred was $142,700 and the manufacturing overhead cost applied to jobs was $146,500. The adjusted cost of goods sold that would appear on the income statement for March is __.