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MUST SHOW ALL WORK The Merker Manufacturing Company has the following job cost s

ID: 2445026 • Letter: M

Question

MUST SHOW ALL WORK

The Merker Manufacturing Company has the following job cost sheets on file. They represent jobs that have been worked on during April of the current year. This table summarizes information provided on each sheet:

Number

Total Cost Incurred

Status of Job

544

$15,050

Finished and delivered

545

$22,400

Finished and delivered

546

$ 7,500

Finished and unsold

547

$ 4,300

Finished and delivered

548

$33,000

Unfinished

549

$62,000

Finished and unsold

550

$14,600

Unfinished

551

$22,200

Finished and delivered

552

$ 3,600

Finished and unsold

553

$ 1,000

Unfinished

Required:


1. What is the cost of goods sold for the month of April?
2. What is the cost of the Work in Process inventory on April 30?
3. What is the cost of the finished goods inventory on April 30?

Number

Total Cost Incurred

Status of Job

544

$15,050

Finished and delivered

545

$22,400

Finished and delivered

546

$ 7,500

Finished and unsold

547

$ 4,300

Finished and delivered

548

$33,000

Unfinished

549

$62,000

Finished and unsold

550

$14,600

Unfinished

551

$22,200

Finished and delivered

552

$ 3,600

Finished and unsold

553

$ 1,000

Unfinished

Explanation / Answer

1. Cost of the Goods Sold :- Number 544,545,547 & 551 i.e 15050+22400+4300+22200= 63950 $

2. Cost of Work in Progress inventory :- Number 548, 550 & 553 i.e 33000+14600+1000 = 48600 $

3. Cost of finished goods inventory :- Number 546, 549 & 552 i.e 7500+62000+3600 = 73100 $

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