The document provides financial information for Hewett Corporation and calculates the cost of goods sold for a period. It lists beginning and ending inventory amounts for direct materials, goods in process, and finished goods. It also states the cost of goods manufactured for the period was $247,700. Using this information and the formula that cost of goods sold equals cost of goods manufactured plus beginning finished goods inventory minus ending finished goods inventory, it calculates the cost of goods sold for the period was $251,700.