Employees at Atkins Inc. are frustrated with their manager, Kyle, who does not believe in providing feedback because he thinks it's a waste of time. His employees argue that they do not know how to hone their skills if they are not told what areas they should work on and what areas are satisfactory. Which statement would strengthen the employees' arguments?

Kinc. has provided the following data for the month of may: inventories: beginning ending work in process $ 17,000 $ 12,000 finished goods $ 46,000 $ 50,000 additional information: direct materials $ 57,000 direct labor cost $ 87,000 manufacturing overhead cost incurred $ 63,000 manufacturing overhead cost applied to work in process $ 61,000 any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. the adjusted cost of goods sold that appears on the income statement for may is: