Manufacturing cost data for Copa Company are presented below. Indicate the missi

Question

Manufacturing cost data for Copa Company are presented below.

Indicate the missing amount for each letter (a) through (i).

Case A

Case B

Case C

Case A

Case B

Case C

Direct materials used $ (a) $68,400 $130,000 Direct labor 57,000 86,000 (g) Manufacturing overhead 46,500 81,600 102,000 Total manufacturing costs 195,650 (d) 253,700 Work in process 1/1/14 (b) 16,500 (h) Total cost of work in process 221,500 (e) 337,000 Work in process 12/31/14 (c) 11,000 70,000 Cost of goods manufactured 185,275 (f) (i)

Explanation / Answer

Particulars Case A Case B Case C Direct materials used              92,150.00              68,400.00               130,000.00 Direct labor              57,000.00              86,000.00                 21,700.00 Manufacturing overhead              46,500.00              81,600.00               102,000.00 Total manufacturing costs = DM + DL + Manu O/H            195,650.00           236,000.00               253,700.00 Work in process 1/1/14              25,850.00              16,500.00                 83,300.00 Total cost of work in process= Total Manu costs +OP WIP            221,500.00           252,500.00               337,000.00 Work in process 12/31/14              36,225.00              11,000.00                 70,000.00 Cost of goods manufactured = Totsl Cost of WIP - Ending WIP            185,275.00           241,500.00               267,000.00

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