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DND Company was started on January 1, 2009. The company incurred the following t

ID: 2428084 • Letter: D

Question

DND Company was started on January 1, 2009. The company incurred the following transactions during the year. (Assume all transactions are for cash unless otherwise indicated.)
1. Acquired $2,500 by issuing common stock.
2. Purchased $700 of direct raw materials.
3. Used $500 of these direct raw materials in the production process.
4. Paid production workers $900 cash.
5. Paid $800 for manufacturing overhead (assume applied and actual overhead are the same).
6. Started and completed 100 units of inventory.
7. Sold 80 units at a price of $30 each.
8. Paid $400 for selling and administrative expenses.


The amount of cost of goods sold recognized by AML in 2009 is what?

Explanation / Answer

Direct materials used in the production $500 Direct labor $900 Manufacturing overheads $800 cost of goods manufatured $2,200 Units produced 100 units cost of production of 100 units $2,200 cost of production per unit=2200/100 $22 units sold 80 cost of production per unit $22 cost of production of 80 units=80*200 $1,760 cost of goods sold recognised in 2009 $1,760