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iPad 6:32 PM value 7.00 points E2-19 Calculating Missing Amounts and Cost of Goo

ID: 2334185 • Letter: I

Question

iPad 6:32 PM value 7.00 points E2-19 Calculating Missing Amounts and Cost of Goods Manufactured and Sold [LO 2-3, 2-4, 2-5, 2 6) For each of the following independent cases (1-4), compute the missing values. (Enter all amounts as positive values.) Case 1 Case 2 Case 3 Case 4 Beginning raw materials Raw material purchases Indirect materials issued Ending raw materials Direct materials used Direct labor S 6,400 47,000 700 1,600 s 26,000 100,000 10,950 2,100 3,350 14,900 48,640 1,500 3,800 94,400 32,720 30,000 21.750 30,980 540,830 94,600 58,000 38,850 76,600 42,600 Total current manufacturing costs Beginning work in process Ending work in proces Cost of goods manufactured Beginning finished goods Ending finished goods Cost of goods sold 51,000 101,420 136,000 77,000 7,000 42,850 236,300 1,025 826,900 52,000 72,800 31,300 397,300 73,000 112,875 844,400

Explanation / Answer

Answer

Working

Case 1

Case 2

Case 3

Case 4

A

Beginning Raw materials

$                                     6,400.00

$                     7,300.00

$                                     26,000.00

$       100,000.00

B

Raw Material purchased

$                                   47,000.00

$                  10,950.00

$                                     48,640.00

$       289,800.00

C

Indirect Material issued

$                                         700.00

$                     2,100.00

$                                        1,500.00

$           3,800.00

D

Ending raw materials

$                                     1,600.00

$                     3,350.00

$                                     41,920.00

$         94,400.00

E = A+B-D

Direct material Used

$                                   51,800.00

$                  14,900.00

$                                     32,720.00

$       295,400.00

F

Direct Labor

$                                   30,000.00

$                  20,750.00

$                                     29,400.00

$       121,750.00

G

Manufacturing Overhead

$                                   58,000.00

$                  38,850.00

$                                     30,980.00

$       540,830.00

H = E+F+G+C

Total manufacturing cost

$                                 140,500.00

$                  76,600.00

$                                     94,600.00

$       961,780.00

I

Beginning WIP

$                                   51,000.00

$                  42,600.00

$                                     39,275.00

$       101,420.00

J

Ending WIP

$                                   55,500.00

$                  46,400.00

$                                     42,850.00

$       236,300.00

K = H+I-J

Cost of Goods manufactured

$                                 136,000.00

$                  72,800.00

$                                     91,025.00

$       826,900.00

L

Beginning finished goods

$                                   77,000.00

$                  31,500.00

$                                     52,000.00

$       414,800.00

M

Ending Finished Goods

$                                   77,000.00

$                  31,300.00

$                                     30,150.00

$       397,300.00

N = K+L-M

Cost of Goods Sold

$                                 136,000.00

$                  73,000.00

$                                   112,875.00

$       844,400.00

--Working for above

Working

Case 1

Case 2

Case 3

Case 4

A

Beginning Raw materials

6400

=14900+3350-10950

26000

100000

B

Raw Material purchased

47000

10950

48640

=295400+94400-100000

C

Indirect Material issued

700

2100

1500

3800

D

Ending raw materials

1600

3350

=26000+48640-32720

94400

E = A+B-D

Direct material Used

=6400+47000-1600

14900

32720

=961780-540830-121750-3800

F

Direct Labor

30000

=76600-38850-14900-2100

=94600-30980-32720-1500

121750

G

Manufacturing Overhead

58000

38850

30980

540830

H = E+F+G+C

Total manufacturing cost

=51800+30000+58000+700

76600

94600

=236300+826900-101420

I

Beginning WIP

51000

42600

=42850+91025-94600

101420

J

Ending WIP

=140500+51000-136000

=76600+42600-72800

42850

236300

K = H+I-J

Cost of Goods manufactured

136000

72800

91025

826900

L

Beginning finished goods

77000

=31300+73000-72800

52000

=844400+397300-826900

M

Ending Finished Goods

77000

31300

=91025+52000-112875

397300

N = K+L-M

Cost of Goods Sold

=136000+77000-77000

73000

112875

844400

Working

Case 1

Case 2

Case 3

Case 4

A

Beginning Raw materials

$                                     6,400.00

$                     7,300.00

$                                     26,000.00

$       100,000.00

B

Raw Material purchased

$                                   47,000.00

$                  10,950.00

$                                     48,640.00

$       289,800.00

C

Indirect Material issued

$                                         700.00

$                     2,100.00

$                                        1,500.00

$           3,800.00

D

Ending raw materials

$                                     1,600.00

$                     3,350.00

$                                     41,920.00

$         94,400.00

E = A+B-D

Direct material Used

$                                   51,800.00

$                  14,900.00

$                                     32,720.00

$       295,400.00

F

Direct Labor

$                                   30,000.00

$                  20,750.00

$                                     29,400.00

$       121,750.00

G

Manufacturing Overhead

$                                   58,000.00

$                  38,850.00

$                                     30,980.00

$       540,830.00

H = E+F+G+C

Total manufacturing cost

$                                 140,500.00

$                  76,600.00

$                                     94,600.00

$       961,780.00

I

Beginning WIP

$                                   51,000.00

$                  42,600.00

$                                     39,275.00

$       101,420.00

J

Ending WIP

$                                   55,500.00

$                  46,400.00

$                                     42,850.00

$       236,300.00

K = H+I-J

Cost of Goods manufactured

$                                 136,000.00

$                  72,800.00

$                                     91,025.00

$       826,900.00

L

Beginning finished goods

$                                   77,000.00

$                  31,500.00

$                                     52,000.00

$       414,800.00

M

Ending Finished Goods

$                                   77,000.00

$                  31,300.00

$                                     30,150.00

$       397,300.00

N = K+L-M

Cost of Goods Sold

$                                 136,000.00

$                  73,000.00

$                                   112,875.00

$       844,400.00