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In September, Lauren Ashley Company purchased materials costing $200,000 and inc

ID: 2395348 • Letter: I

Question

In September, Lauren Ashley Company purchased materials costing $200,000 and incurred direct labor cost of $130,000. overhead totaled $360,000 for the month. Information on inventories was as follows: Materials Work in process Finished goods Required: 1. What was the cost of direct materials used in September ? September 1 $130,000 $100,000 $75,000 September 30 $130,000 $90,000 $70,000 2. What was the total manufacturing cost in September? 3. What was the cost of goods manufactured for September ? Check My Work 3 more Check My Work uses remaining Previous Next All work saved Email Instructor Save and Exit Submit Assignment for Gradi

Explanation / Answer

Answer to Question 1:

Answer 1.

Cost of direct materials used = Beginning Materials + Materials purchased - Ending Materials
Cost of direct materials used = $130,000 + $200,000 - $130,000
Cost of direct materials used = $200,000

Answer 2.

Total Manufacturing Cost = Direct materials used + Direct Labor + Overhead
Total Manufacturing Cost = $200,000 + $130,000 + $360,000
Total Manufacturing Cost = $690,000

Answer 3.

Cost of Goods Manufactured = Total Manufacturing Cost + Beginning Work in Process - Ending Work in Process
Cost of Goods Manufactured = $690,000 + $100,000 - $90,000
Cost of Goods Manufactured = $700,000

Answer to Question 2:

Cost of direct materials used = Beginning Materials + Materials purchased - Ending Materials
Cost of direct materials used = $120,000 + $170,000 - $130,000
Cost of direct materials used = $160,000

Total Manufacturing Cost = Direct materials used + Direct Labor + Overhead
Total Manufacturing Cost = $160,000 + $150,000 + $400,000
Total Manufacturing Cost = $710,000

Cost of Goods Manufactured = Total Manufacturing Cost + Beginning Work in Process - Ending Work in Process
Cost of Goods Manufactured = $710,000 + $80,000 - $90,000
Cost of Goods Manufactured = $700,000

Cost of Goods Sold = Cost of Goods Manufactured + Beginning Finished Goods - Ending Finished Goods
Cost of Goods Sold = $700,000 + $70,000 - $65,000
Cost of Goods Sold = $705,000

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