LinkedIn sells ads that appear on profile pages, in users' inboxes, on search results pages, and in LinkedIn group pages. Instead of charging the sponsor a flat, space-based fee, they calculate the advertising fee depending on how often the ad is viewed. This is an example of advertising.

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: