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*Assuming that the total manufacturing costs are $2,700,000, compute the cost of

ID: 2492719 • Letter: #

Question

*Assuming that the total manufacturing costs are $2,700,000, compute the cost of raw materials used using the information below.

Raw materials inventory, January 1 $ 30,000

Raw materials inventory, December 31 60,000

Work in process, January 1 27,000

Work in process, December 31 18,000

Finished goods, January 1 60,000

Finished goods, December 31 48,000

Raw materials purchases 1,300,000

Direct labor 690,000

Factory utilities 225,000

Indirect labor 75,000

Factory depreciation 500,000

Operating expenses 630,000

A. None of these

B.$1,270,000.00

C. $2,456,000.00

D.1,330,000.00

E. 1,812,000.00

Explanation / Answer

Assume the cost of Raw materials used is k Details Amt $ Opening Inventory Raw materials Jan 1              30,000 Add Purchase of Raw Materials        1,300,000 Less Closing inventory Raw Materials Dec 31.            (60,000) Cost Of Raw Material used          1,270,000 So Cost of Raw material used is $1,270,000 option B is correct