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1)Weisinger Corporation has provided the following data for the month of January

ID: 2386450 • Letter: 1

Question

1)Weisinger Corporation has provided the following data for the month of January:

Inventories: Beginning Ending
Raw Materials-------------------- $28,000 $29,000
Work in process----------------- $16,000 $14,000
Finished goods------------------ $42,000 $54,000

Additional information:
Raw materials purchase---------------------------------------------------------- $56,000
Direct labor cost------------------------------------------------------------------- $87,000
Manufacturing overhead cost incurred------------------------------------- $51,000
Indirect materials included in manufacturing overhead cost incurred $3,000
Manufacturing overhead cost applied to Work in process------------ $55,000

Required: Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold in good form.

Explanation / Answer

Beginning material inventory

$28,000

Raw materials purchase

$56,000

Raw material for use

$84,000

ending material inventory

$29,000

production

$55,000

3000

52,000

Direct labor cost

87,000

55,000

Total cost

194,000

16,000

210,000

Ending worlk inventory

14,000

Cost og goods manufactured

196,000

cost of gods sold

Unabeginning –finished good inventoryd

42,000

add

196,000

sale

238,000

deduct

54,000

unadjusted cost of goods sold

184,000

-   overhead

4,000

Adjusted cost of goods sold

180,000

Beginning material inventory

$28,000

Raw materials purchase

$56,000

Raw material for use

$84,000

ending material inventory

$29,000

production

$55,000

3000

52,000

Direct labor cost

87,000

55,000

Total cost

194,000

16,000

210,000

Ending worlk inventory

14,000

Cost og goods manufactured

196,000