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Yoder Furniture Works Yoder Furniture Works manufactures a high-quality, wooden

ID: 2426254 • Letter: Y

Question

Yoder Furniture Works

Yoder Furniture Works manufactures a high-quality, wooden rocker-recliner. A key differentiating feature of this rocker-recliner is the ease with which a hand-operated lever raises and lowers the footrest. Yoder left the prototype phase and began commercial production on January 1, 2015. A retired accountant of the founder, Steve Yoder, maintained the accounting records on a temporary basis through January 31, 2015. Now, Yoder is searching for a replacement.   Potential candidates are being asked to evaluate the information from the first month of commercial operation as follows:

Cost information

Administrative expenses

$22,000

Advertising expenses

11,700

Cash account balance, January 1, 2015

0

Depreciation on production equipment and factory building

2,000

Depreciation on administrative offices

750

Insurance on production equipment and factory building

1,700

Administrative supplies expense

550

Property taxes on production equipment and factory building

425

Sales commissions

18,700

Utilities for production equipment and factory building

1,650

Wages paid to production workers

67,800

Direct materials inventory, January 1, 2015

0

Direct materials inventory, January 31, 2015

0

Direct materials purchases during January 2015

83,400

Work in process inventory, January 1, 2015

0

Work in process inventory, January 31, 2015

0

Finished goods inventory, January 1, 2015

0

Production and sales information

Units produced during January 2015

600

Units sold during January 2015

490

Sales price per unit

$500

Based on the above information, answer the following questions:

1.Prepare a schedule of cost of goods manufactured for the month of January 2015.

Cost information

Administrative expenses

$22,000

Advertising expenses

11,700

Cash account balance, January 1, 2015

0

Depreciation on production equipment and factory building

2,000

Depreciation on administrative offices

750

Insurance on production equipment and factory building

1,700

Administrative supplies expense

550

Property taxes on production equipment and factory building

425

Sales commissions

18,700

Utilities for production equipment and factory building

1,650

Wages paid to production workers

67,800

Direct materials inventory, January 1, 2015

0

Direct materials inventory, January 31, 2015

0

Direct materials purchases during January 2015

83,400

Work in process inventory, January 1, 2015

0

Work in process inventory, January 31, 2015

0

Finished goods inventory, January 1, 2015

0

Production and sales information

Units produced during January 2015

600

Units sold during January 2015

490

Sales price per unit

$500

Explanation / Answer

Yoder Furniture Works Cost of Goods Manufactured Schedule

Particulars Amount Amount Material cost Direct materials inventory, January 1 0 Direct materials purchases $83,400 Direct materials inventory, January 31 0 Total Raw material used $83,400 Labour cost $67,800 Overheads Cost Depreciation on production equipment and factory building 2000 Depreciation on administrative offices 750 Insurance on production equipment and factory building 1700 Property taxes on production equipment and factory building 425 Utilities for production equipment and factory building 1650 Total OH Cost $6525 Cost of goods manufactured $157,725 Beginning Work in process inventory 0 Total Manufacturing cost 157,725 Ending Work in process inventory 0 Cost of Goods Manufactured $157,725