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P19-5A Tombert Company is a manufacturer of computers. Its controller resigned i

ID: 2357376 • Letter: P

Question

P19-5A Tombert Company is a manufacturer of computers. Its controller resigned in October 2012. An inexperienced assistant accountant has prepared the following income statement for the month of October 2012. TOMBERT COMPANY Income Statement For the Month Ended October 31, 2012 Sales (net) $780,000 Less: Operating expenses Raw materials purchases $264,000 Direct labor cost 190,000 Advertising expense 90,000 Selling and administrative salaries 75,000 Rent on factory facilities 60,000 Depreciation on sales equipment 45,000 Depreciation on factory equipment 31,000 Indirect labor cost 28,000 Utilities expense 12,000 Insurance expense 8,000 803,000 Net loss $(23,000) Prior to October 2012 the company had been profitable every month. The company's president is concerned about the accuracy of the income statement. As his friend, you have been asked to review the income statement and make necessary corrections. After examining other manufacturing cost data, you have acquired additional information as follows. Inventory balances at the beginning and end of October were: October 1 October 31 Raw materials $18,000 $34,000 Work in process 16,000 14,000 Finished goods 30,000 48,000 Only 70% of the utilities expense and 60% of the insurance expense apply to factory operations. The remaining amounts should be charged to selling and administrative activities. Complete the schedule of cost of goods manufactured for October 2012. (List amounts from largest to smallest e.g. 10, 5, 3, 2.) TOMBERT COMPANY Cost of Goods Manufactured Schedule For the Month Ended October 30, 2012 $ Direct materials $ Total raw materials available for use Less: $ Direct labor Manufacturing overhead Total manufacturing overhead Total manufacturing costs Total cost of work in process Less: Cost of goods manufactured $ Complete the correct income statement for October 2012. (List amounts from largest to smallest e.g. 10, 5, 3, 2.) TOMBERT COMPANY Income Statement For the Month Ended October 31, 2012 $ Cost of goods sold $ Cost of goods available for sale Less: Cost of goods sold Gross profit Operating expenses Total operating expenses Net incom

Explanation / Answer

TOMBERT COMPANY

Income Statement For the Month Ended October 31, 2009 Sales(net) $ 780000

Cost of goods sold Finished goods inventory, October 1 $ 30000

Cost of goods manufactured 572,200

Cost of goods available for sale 602,200

Less: Finished goods inventory, October 31 48000

Cost of goods sold 554,200

Gross profit 225,800

Operating expenses Advertising expense 90000

Selling and administrative salaries 75000

Amortization expensesales equipment 45000

Utilities expense 3,600

Insurance expense 3,200

Total operating expenses 216,800

Net income $9,000