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Sleep Tight manufactures comforters. The estimated inventories on January 1 for

ID: 2527850 • Letter: S

Question

Sleep Tight manufactures comforters. The estimated inventories on January 1 for finished goods, work in process, and materials were $37,000, $31,000, and $29,000, respectively. The desired inventories on December 31 for finished goods, work in process, and materials were $44,000, $36,000, and $20,000, respectively. Direct material purchases were $560,000, direct labor was $201,000 for the year, and factory overhead was $149,000.

Required:

Labels and Amount Descriptions

Cost of Goods Sold Budget

Prepare a cost of goods sold budget for Sleep Tight, Inc. Refer to the lists of Labels and Amount Descriptions for the exact wording of the answer choices for text entries. “Less” or “Plus” will automatically appear if it is required. Be sure to complete the statement heading.

Sleep Tight, Inc.

Cost of Goods Sold Budget

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Prepare a cost of goods sold budget for Sleep Tight, Inc. Refer to the lists of Labels and Amount Descriptions for the exact wording of the answer choices for text entries. “Less” or “Plus” will automatically appear if it is required. Be sure to complete the statement heading.

Explanation / Answer

SOLUTION

Sleep Tight, Inc.

Cost of Goods Sold Budget

For the period Ending December 31

Amount ($) Amount ($) Amount ($) Finished goods inventory, January 1 37,000 Work in process inventory, January 1 31,000   Direct materials inventory, January 1 29,000   Direct materials purchases 560,000   Cost of direct materials available for sale 589,000 Less:Direct materials inventory December 31 (20,000)   Cost of direct materials placed in production 569,000 Direct labor 201,000 Factory overhead 149,000 Total manufacturing costs 919,000 Total work in process during the period 950,000 Less: Work in process inventory, December 31 (36,000) Costs of good manufactured 914,000 Cost of finished goods available for sale 951,000 Less: Finished goods inventory, December 31 (44,000) Costs of goods sold 907,000
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