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Kason, Inc., expects to sell 23,000 pool cues for $12.00 each. Direct materials

ID: 2559956 • Letter: K

Question

Kason, Inc., expects to sell 23,000 pool cues for $12.00

each. Direct materials costs are $4.00,

direct manufacturing labor is $5.00, and manufacturing overhead is $0.88 per pool cue. The following inventory levels apply to 2016:

Beginning inventory

Ending inventory

Direct materials

30,000

units

30,000

units

Work-in-process inventory

0

units

0

units

Finished goods inventory

1,200

units

2,900

units

On the 2016 budgeted income statement, what amount will be reported for cost of goods sold?

Beginning inventory

Ending inventory

Direct materials

30,000

units

30,000

units

Work-in-process inventory

0

units

0

units

Finished goods inventory

1,200

units

2,900

units

Explanation / Answer

Calculation of cost of goods sold:

Particulars Calculation Amount($) Direct materials 23000 units X $4 $92,000 Direct manufacturing labor 23000 units X $5 $115,000 Manufacturing overhead 23000 units X $0.88 $20,240 Cost of goods sold $227,240