helo I just need to find how did Manufacuring cost was 18000

helo,

I just need to find how did Manufacuring cost was 180,000.

I will send 2 image with question answer and working note

just working with manufacuring cost= 180,000 I cant understand.plz clarfy

Manufacturing cost is the cost of producing the product.

It includes direct material, direct labour and manufacturing overheads.

Direct material that is transferred to WIP in this month = 26000

Direct labour incurred is evident from WIP account as it is debited with Direct labour = 66000

Manufacturing overheads will also be debited to WIP a/c and it is 88,000

Hence manufacturing cost = 26000 + 66000 + 88000 = $180,000