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Question

C | Secure I https://new cor connect.htrri Check my work Required information The following information appiles to the questions displayed below Part 3 of 4 Marcelino Co.s March 31 inventory of raw materials is $82,000. Raw materials purchases in April are S530,000, and factory payroll cost in April is $380,000. Overheed costs incurred in April are: indirect materials, $52,000, indirect labor, $27,000; factory rent, $33,000: factory utilities, $22,000; and factory equipment depreciation, $58,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $640,000 cash in April. Costs of the three jobs worked on in April follow. 10 poirnts Jub 306 alances on Narch 31 Direct materials Direct labor Applied overhead 26,000 37,0e0 14,888 7,900 25.008 12,500 Costs during April Direct material Direct labor Applied overhead 132,a80 101,808 215,800 $115,000 101,8e0 151,880 status on April 30 unsold) process 3. P repare a schedule o f cost of goods manufactured. MARCELINO COMPANY Schedule of Cost of Goods Manufactured For Month Ended April 30 materials used labor used KPre of 9 Next > 3:00 PM O Type here to search 1117/2017

Explanation / Answer

Job 306

Job 307

Job 308

April Total

From March

Direct Materials

26000

37000

63000

Direct Labor

25,000

14,000

39000

Applied overhead

12,500

7,000

19500

Beginning goods in process

63500

58000

121500

For April

Direct Materials

1,32,000

2,15,000

1,15,000

462000

Direct Labor

1,01,000

1,51,000

1,01,000

353000

Applied overhead

50,500

75,500

50,500

176500

Total costs added in April

283500

441500

2,66,500

991500

Total costs (April 30)

347000

499500

266500

1113000

Status on April 30

Finished (sold)

Finished (unsold)

In process

April 30 cost included in:

Cost of goods sold

Finished goods inventory

Goods in process inventory

Applied overhead

Job 306

Job 307

Job 308

April Total

From March

Direct Materials

26000

37000

63000

Direct Labor

25,000

14,000

39000

Applied overhead

12,500

7,000

19500

Beginning goods in process

63500

58000

121500

For April

Direct Materials

1,32,000

2,15,000

1,15,000

462000

Direct Labor

1,01,000

1,51,000

1,01,000

353000

Applied overhead

50,500

75,500

50,500

176500

Total costs added in April

283500

441500

2,66,500

991500

Total costs (April 30)

347000

499500

266500

1113000

Status on April 30

Finished (sold)

Finished (unsold)

In process

April 30 cost included in:

Cost of goods sold

Finished goods inventory

Goods in process inventory

Schedule of cost of goods manufactured Direct materials used 462000 Direct labor 353000

Applied overhead

176500 Total manufacturing costs 991500 Add: Beginning work in process 121500 Total cost of work in process 1113000 Less: Ending work in process 266500 Cost of goods manufactured 846500