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Financial Statements of a Manufacturing Firm The following events took place for

ID: 2339725 • Letter: F

Question

Financial Statements of a Manufacturing Firm

The following events took place for Chi-Lite Inc. during June, the first month of operations as a producer of road bikes:

a. Prepare the June income statement for Chi-Lite. Assume that Chi-Lite uses the perpetual inventory method.

• Purchased $481,100 of materials. • Used $413,700 of direct materials in production. • Incurred $356,000 of direct labor wages. • Applied factory overhead at a rate of 80% of direct labor cost. • Transferred $1,012,300 of work in process to finished goods. • Sold goods with a cost of $962,200. • Sold goods for $1,722,300. • Incurred $413,700 of selling expenses. • Incurred $154,000 of administrative expenses.

Explanation / Answer

Answer

Chi-Lite Inc.

Income Statement

For the Month Ended June 30

Revenues

$         1,722,300.00

Cost of Goods Sold

$           962,200.00

Gross Profit

$           760,100.00

Selling and Administrative Expenses:

Selling Expenses

$                        413,700.00

Administrative Expenses

$                        154,000.00

Total Selling and Administrative Expenses

$           567,700.00

Income from Operations

$           192,400.00

Chi-Lite Inc.

Income Statement

For the Month Ended June 30

Revenues

$         1,722,300.00

Cost of Goods Sold

$           962,200.00

Gross Profit

$           760,100.00

Selling and Administrative Expenses:

Selling Expenses

$                        413,700.00

Administrative Expenses

$                        154,000.00

Total Selling and Administrative Expenses

$           567,700.00

Income from Operations

$           192,400.00

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