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Far Out Ceramics makes custom macaroni tile and applies job-order costin(G) The

ID: 2351348 • Letter: F

Question

Far Out Ceramics makes custom macaroni tile and applies job-order costin(G) The following information relates to the fiscal year ending December 31, 20XX.

Beginning balance in Raw Materials Inventory $ 12,500
Purchases of raw material 189,000
Ending balance in Raw Materials Inventory 14,300
Beginning balance in Work in Process 24,500
Ending balance in Work in Process 23,100
Direct labor cost 89,700
Manufacturing overhead applied 66,200
Actual manufacturing overhead 64,100
Beginning balance in Finished Goods 0
Ending balance in Finished Goods 24,300
Sales 432,000
Selling expenses 120,000
General and administrative expenses 86,000

How much is cost of goods sold?
@

Beginning balance in Finished Goods


0

Beginning balance in Work in Process


24,500


Beginning balance in Raw Materials Inventory


12,500


Purchases of raw material


189,000


Ending balance in Raw Materials Inventory


14,300


211,700


Direct labor cost


89,700


Manufacturing overhead applied


66,200


Ending balance in Work in Process


23,100




Cost of Goods Manufactured


344,500

Ending balance in Finished Goods


24,300

Cost of Goods Sold


320,200
(Points : 2)
$320,200
$348,200
$343,600
$371,300

Explanation / Answer

$348,200