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Sweeten Company had no jobs in progress at the beginning of March and no beginni

ID: 2425797 • Letter: S

Question

Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-Job P and Job Q. Job P was completed and sold by the end of the March and Job Q was incomplete at the end of the March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. The following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March): The ending raw materials inventory is $1,000 and the company does not use any indirect materials. Assume that Job P includes 20 units that each sell for $3,000 and that the company's selling and administrative expenses in March were $14,000. Required: Prepare an absorption costing income statement for March. (Input all amounts as positive values except losses which should be indicated by minus sign.)

Explanation / Answer

Cost of Goods Manufactured

Particulars ::::::::::::::::::::::=Amount

Total Materials cost: =$21,000(13000+8000)

Total Labor Cost=$28,500( 21,000+ 7500)

Variable Overhead =$ 1,900(1400 + 500 =1900 *$1)

Manufacturing Ovehead=$12,500

__________________________________________

Total = $63,900

Less:

ending Inventory = $1,000

_______________________________

Total = $62,900

________________________________

Cost of Goods sales = Opening finished goods + cost of goods manufactured - ending finished goods

=Nil - $62,900- Nil

=$62,900

Absorption Income statement:

Particulars        ::::::::Amount

Sales 20*3000=$60,000

Less:

Cogs:$62,900

___________________________-

Gross loss = - $2900

Selling admin =$14,000

____________________________

Loss= -$16,900