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MERIWELL COMPANY Finished goods inventory, beginning $ 20,000 Finished goods inv

ID: 2374148 • Letter: M

Question

MERIWELL COMPANY

Finished goods inventory, beginning

$       20,000

Finished goods inventory, ending

$       40,000

Administrative expenses

$     110,000

Manufacturing overhead:

   Variable

$       15,000

   Fixed

$       90,000

Purchases of raw materials

$     125,000

Raw materials inventory, beginning

$        9,000

Raw materials inventory, ending

$        6,000

Direct labor

$       70,000

Work in process inventory, beginning

$       17,000

Work in process inventory, ending

$       30,000

Sales

$     500,000

Selling expenses

$       80,000

Problem 1:

Meriwell Company reports the following information for the year ended December 31, 2010:

What were the following amounts for 2010?

1.    Cost of goods Manufactured

2.    Cost of goods sold

3.    Net Income

MERIWELL COMPANY

Finished goods inventory, beginning

$       20,000

Finished goods inventory, ending

$       40,000

Administrative expenses

$     110,000

Manufacturing overhead:

   Variable

$       15,000

   Fixed

$       90,000

Purchases of raw materials

$     125,000

Raw materials inventory, beginning

$        9,000

Raw materials inventory, ending

$        6,000

Direct labor

$       70,000

Work in process inventory, beginning

$       17,000

Work in process inventory, ending

$       30,000

Sales

$     500,000

Selling expenses

$       80,000

Explanation / Answer

Raw materials inventory, beginning                          9000

Purchases of raw materials                                     125000

Raw materials inventory, ending                              (6000)

Cost of raw material consumed                                              128000                           

Direct labor                                                             70000

Manufacturing overhead:

   Variable                                                               15000

   Fixed                                                                    90,000

Works Cost incurred                                                             303000

Add:- Work in process inventory, beginning         17000

Less:- Work in process inventory, end                  (30000)

Works Cost                                                                         290000

Administrative expenses                                    110000

cost of goods manufactured                                             400000

Add:- Finished goods inventory, beginning    20000

Less:- Finished goods inventory, end               (40000)

Cost of goods Sold                                                              380000

Selling expenses                                              80000

Cost of sales                                                                  460000

profit                                                                  40000

Sales                                                                            500000

Manufacturing overhead:

   Variable                                                               15000

   Fixed                                                                    90,000

Works Cost incurred                                                             303000

Add:- Work in process inventory, beginning         17000

Less:- Work in process inventory, end                  (30000)

Works Cost                                                                         290000

Administrative expenses                                    110000