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financial statments Question Details The following events took place for Wreckin

ID: 2388933 • Letter: F

Question

financial statments
Question Details
The following events took place for Wreckin Ronnie Inc. during July2008, the first month of operations, as a producer of road bikes:
•Purchased $165,800 of materials
•Used $147,600 of direct materials in production
•Incurred $96,250 of direct labor wages.
•Applied factory overhead at a rate of 80% of direct laborcost.
•Transferred $302,900 of work in process to finished goods.
•Sold goods with a cost of $301,300.
•Sold goods for $520,000
•Incurred $119,000 of selling expenses.
•Incurred $52,100 of administrative expenses.
1.Prepare the July income statement for WreckinRonnie. Assume that Wreckin Ronnie uses the perpetualinventory method.
2.Determine the inventory balances at the end of thefirst month of operations.

Explanation / Answer

Revenues                                                                               $520,000

Cost of goods sold........................................                                      301,300

Gross profit..................................................                $218,700

Selling expenses...............................................          $119,000

Administrative expenses.....................................               52,100              171,100

Income from operations...............................                              $    47,600

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

b.     Materials inventory:

            Purchased materials.................................................                              $165,800

            Less: Materials used in production..................................                   147,600

            Materials inventory, July 31.............................................                 $    18,200

        Work in process inventory:

            Materials used in production.....................................           $147,600

            Direct labor..........................................................                                    96,250

            Factory overhead (80% × $96,250).................................                          77,000

            Additions to work in process............................................                                 $320,850

            Less: Transferred to finished goods................................                                     302,900

            Work in process inventory, July 31.................................                                 $    17,950

        Finished goods inventory:

            Transferred to finished goods..........................................                                  $302,900

            Less: Cost of goods sold...........................................                             301,300

            Finished goods inventory, July 31...................................                                $      1,600

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

a.     Materials..............................................................         137,000

                  Accounts Payable                                                            137,000

        b.   Work in Process......................................          238,000

                    Factory Overhead............................................           53,600

                  Materials                                                           125,750

                  Wages Payable                                                            165,850

        c.   Factory Overhead......................              4,950

                    . Accounts Payable                                                           4,950

        d.   Factory Overhead....                                 .                3,700

                    . Accumulated Depreciation—Machinery

                    ... and Equipment                                                              3,700

        e.   Work in Process.................             71,179

                    . Factory Overhead (1,343 hours × $53)                                                            71,179

        f.    Finished Goods.............            177,204

                   . Work in Process                                                           177,204

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

                       Direct               Direct              Factory

                          Job              Materials            Labor         Overhead          Total  

                     No. 601             $18,100             $17,000           $11,395     $    46,495

                     No. 602               20,000               25,500             12,190          57,690

                     No. 603               13,050                 9,700               9,275          32,025

                     No. 605               15,700               14,800             10,494           40,994

                     Total                                                                                      $177,204