Q1. Bard Manufacturing uses a job order cost accounting system.During onemonth B

Q1. Bard Manufacturing uses a job order cost accounting system.During onemonth Bard purchased $205000 of raw materials on credit; issuedmaterials toproduction of $202000 of which $23000 were indirect. Bardincurred a factorypayroll of $157000 paid in cash of which $33000 is classifiedas indirectlabor. Bard uses a predetermined overhead application rate of 150%of directlabor cost. Bards beginning and ending Goods in Process Inventoryare $16200and $27700 respectively. Compute the cost of product transferredto FinishedGoods Inventory: