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Raw materials inventory, January 1 $20,000 Raw materials inventory, December 31

ID: 2450651 • Letter: R

Question

Raw materials inventory, January 1 $20,000

Raw materials inventory, December 31 10,000

Work in process inventory, January 1 6,000

Work in process inventory, December 31 9,000

Finished goods inventory, January 1 16,000

Finished goods inventory, December 31 20,000

Raw materials purchases 400,000

Direct labor 200,000

Factory utilities 75,000

Indirect labor 45,000

Factory depreciation 180,000

Selling & administrative expenses 210,000

Assume goods manufactured is $870,000.

The cost of goods sold is:

a. $866,000.

b. $874,000.

Explanation / Answer

Opening Raw Materials 20000 Add: Purchases 400000 Less: Closing Stock 10000 Raw Materials consumed 410000 Add: Direct Labour 200000 Prime Cost 610000 Add: Work in Process Opening 16000 Less: Work in Process Closing 9000 Add: Factory Utilities 75000 Depreciation 180000 Indirect Labour 45000 917000