Using the information below for Laurels Company; determine the manufacturing costs added during the current year: Direct materials used $5,000
Direct labor 7,000
Total factory overhead 5,100
Beginning work in process 3,000
Ending work in process 4,000

a. $12,000.
b. $16,100.
c. $17,100.
d. $18,100.
e. $13,600.

On december 31, 2013, coronado company issues 173,000 stock-appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre-established price of $10. the fair value of the sars is estimated to be $5 per sar on december 31, 2014; $2 on december 31, 2015; $10 on december 31, 2016; and $8 on december 31, 2017. the service period is 4 years, and the exercise period is 7 years. prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock-appreciation rights plan.