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Tập đoàn sản xuất Conrad có tồn kho sản phẩm dở dang đầu kỳ 26 ngàn USD, nguyên vật liệu trực tiếp sử dụng trong kỳ 240 ngàn USD, chi phí nhân công trực tiếp 200 ngàn USD, tổng chi phí sản xuất chung 180 ngàn và tồn kho sản phẩm dở dang cuối kỳ 32 ngàn USD. Tổng chi phí sản xuất phát sinh trong kỳ là
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