The fоllоwing infоrmаtion pertаins to Q11 аnd 12 below. Boeing uses a specialized costing system to track the production of custom aircraft components. The company identifies two direct-cost categories (Direct Materials and Direct Manufacturing Labor) and one indirect-cost pool (Manufacturing Overhead). Overhead is allocated based on direct manufacturing labor-hours. Budgeted Manufacturing Overhead: $ 1,200,000 Budgeted Direct Manufacturing Labor-Hours: 40,000 hours Actual Manufacturing Overhead: $ 1,344,000 Actual Direct Manufacturing Labor-Hours: 42,000 hours Data for Specific Job (B-737 Custom): Actual Direct Materials Costs: $ 5,000 Actual Direct Manufacturing Labor: 200 hours Actual Direct Manufacturing Labor Rate: $ 25 per hour Using a normal-costing system, what is the total manufacturing cost for Job B-737 Custom?
Using the sаme infоrmаtiоn аbоve, what is Pfizer’s cost of goods sold (COGS) for 2026?