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The following information is available for the first month of operations of Ende

ID: 2350508 • Letter: T

Question

The following information is available for the first month of operations of Enders Company, a manufacturer of mechanical pencils:

Sales-630,000

Gross profit-330,000

Cost of goods manufactured-315,000

Indirect labor-84,000

Factory depreciation-22,000

Material purchased-164,000

Total manufacturing costs for the period-362,000

Materials inventory-22,000


Using the above information, determine the following missing amounts:

a. Cost of goods sold: $
b. Finished goods inventory: $
c. Direct materials cost: $
d. Direct labor cost: $
e. Work in process inventory: $

Explanation / Answer


Using the above information, determine the following missing amounts:

a. Cost of goods sold: $
b. Finished goods inventory: $
c. Direct materials cost: $
d. Direct labor cost: $
e. Work in process inventory: $

Sales .............................................................................   $630,000

Less gross profit .........................................................    330,000

Cost of goods sold ......................................................   $300,000

=======================

b. Cost of goods manufactured .....................................   $315,000

Less cost of goods sold .............................................    330,000

Finished goods inventory ...........................................   $ 15,000

==================

c. Purchased materials ...................................................   $164,000

Less materials inventory ............................................        22,000

Direct materials cost ...................................................    $142,000

==================

d. Total manufacturing costs ......................................... $362,000

Less: Direct materials ...................................$142,000

   Factory overhead costs (indirect labor

and factory depreciation) ............................    106,000*=

Direct labor cost .......................................................... $114,000

======================================================

e. Total manufacturing costs .........................................    $362,000

Less cost of goods manufactured ............................. 315,000

Work in process inventory ........................................ .    $ 47,000