Final Answer:b. $157,000,Theunadjusted costof goods sold is calculated by adding the cost of goods manufactured to the beginning finished goods inventory and then subtracting the ending finished goods inventory. In this case, it is $157,000, as detailed in the explanation above.Explanation:Theunadjusted costof goods sold can be calculated using the following formula:Unadjusted Cost of Goods Sold = Beginning Finished Goods Inventory + Cost of Goods Manufactured - Ending Finished Goods InventoryTo find the Cost of Goods Manufactured, we need to calculate the total manufacturing costs, which include direct materials, direct labor, and applied manufacturing overhead:Total Manufacturing Costs = Direct Materials + Direct Labor + Manufacturing Overhead AppliedTotal Manufacturing Costs = $23,000 + $58,000 + $92,000 = $173,000Now, we can calculate the Cost of Goods Manufactured:Cost of GoodsManufactured= Total Manufacturing Costs + Beginning Work in Process Inventory - Ending Work in Process InventoryCost of Goods Manufactured = $173,000 + $56,000 - $69,000 = $160,000Finally, we can find the unadjusted cost of goods sold:Unadjusted Cost of Goods Sold = Beginning Finished GoodsInventory+ Cost of Goods Manufactured - Ending Finished Goods InventoryUnadjusted Cost of Goods Sold = $33,000 + $160,000 - $36,000 = $157,000So, the unadjusted cost of goods sold on the Schedule of Cost of Goods Sold is $157,000.Learn more aboutunadjusted costbrainly.com/question/32820797#SPJ11...

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