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Knight Company reports the following costs and expenses in May. Factory utilitie

ID: 2328227 • Letter: K

Question

Knight Company reports the following costs and expenses in May. Factory utilities $16,300 Direct labor $70,400 Depreciation on factory equipment 13,050 Sales salaries 49,600 Depreciation on delivery trucks 4,900 Property taxes on factory building 3,100 Indirect factory labor 52,600 Repairs to office equipment 1,400 Indirect materials 82,100 Factory repairs 2,890 Direct materials used 138,700 Advertising 16,500 Factory manager’s salary 9,000 Office supplies used 3,140 Determine the total amount of manufacturing overhead.

Determine the total amount of product costs.

Determine the total amount of period costs.

Explanation / Answer

Manufacturing Overhead:

Factory utilities

$16,300

Depreciation of factory equipment

$13,050

Property taxes on factory building

$3,100

Indirect factory labor

$52,600

Indirect material

$82,100

Factory repairs

$2,890

Factory manager's salary

$900

Total manufacturing overhead

$170,940

Product costs:

Direct labor

$70,400

Direct material

$138,700

Total product costs

$209,100

Periodic costs:

Sales salaries

$49,600

Depreciation of delivery trucks

$4,900

Repair to office equipment

$1,400

Advertising

$16,500

Office supplies used

$3,140

Total periodic costs

$75,540

Manufacturing Overhead:

Factory utilities

$16,300

Depreciation of factory equipment

$13,050

Property taxes on factory building

$3,100

Indirect factory labor

$52,600

Indirect material

$82,100

Factory repairs

$2,890

Factory manager's salary

$900

Total manufacturing overhead

$170,940