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Ziray Corporation has the following cost records for November 2013. Indirect fac

ID: 2382033 • Letter: Z

Question

Ziray Corporation has the following cost records for November 2013.

Indirect factory labor

Direct materials used

Work in process, 11/1/13

Work in process, 11/30/13

Finished goods, 11/1/13

Finished goods, 11/30/13

$ 5,107 Factory utilities $ 613

24,826 Depreciation, factory equipment 1,499

3,267 Direct labor 33,052

3,633 Maintenance, factory equipment 1,958

4,609 Indirect materials 2,749

7,429 Factory manager's salary 4,038


Instructions: Prepare a cost of goods manufactured schedule for November 2013.



, COST OF GOODS MANUFACTURED SCHEDULE

  

  

  

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

   Ziray Corporation has the following cost records for November 2013. Indirect factory labor Direct materials used Work in process, 11/1/13 Work in process, 11/30/13 Finished goods, 11/1/13 Finished goods, 11/30/13 $ 5,107 Factory utilities $ 613 24,826 Depreciation, factory equipment 1,499 3,267 Direct labor 33,052 3,633 Maintenance, factory equipment 1,958 4,609 Indirect materials 2,749 7,429 Factory manager's salary 4,038 Prepare a cost of goods manufactured schedule for November 2013.

Explanation / Answer

A]Direct materials used =24,826

B]ADD:-Direct labor = 33,052

C]PRIME COST[A+B] =38159

D]FACTORY OVERHEADS

-Indirect factory labor= 5,107

-Factory utilities= 613

-Depreciation, factory equipment =1,499

-Maintenance, factory equipment =1,958

-Indirect materials= 2,749

-Factory manager's salary= 4,038

TOTAL FACTORY OVERHEADS = 15964

ADD:-Work in process, 11/1/13=3,267

LESS:-Work in process, 11/30/13=(3,633)

E]WORKS COST [C+D+OPENG WIP-CLOSING WIP]= 15598

ADD:Finished goods, 11/1/13=4,609

LESS:Finished goods, 11/30/13=(7,429)

COST OF GOODS SOLD [E+OPNG F.GOODS-CLSNG FGOODS] =12778