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Open Show Work Lopez Corporation incurred the following costs while manufacturin

ID: 2402340 • Letter: O

Question

Open Show Work

Lopez Corporation incurred the following costs while manufacturing its product.
Materials used in product $126,900 Advertising expense $50,000 Depreciation on plant 70,600 Property taxes on plant 23,000 Property taxes on store 8,360 Delivery expense 25,800 Labor costs of assembly-line workers 119,600 Sales commissions 36,500 Factory supplies used 25,000 Salaries paid to sales clerks 59,600
Work in process inventory was $14,600 at January 1 and $16,800 at December 31. Finished goods inventory was $69,000 at January 1 and $49,900 at December 31.

Explanation / Answer

a Calculation of Cost of goods manufactured Material used in product $ 1,26,900 Add: Labour cost of assembly line workers $ 1,19,600 Add: Factory overheads : Depreciation on plant $     70,600 Property taxes $     23,000 Factory Supplies used $     25,000 Add: Openning WIP $     14,600 Less: Closing WIP $     16,800 Cost of goods manufactured $ 3,62,900 b Calculation of Cost of goods sold Beginning Finished goods $     69,000 Add: Cost of goods manufactured $ 3,62,900 Less: Ending Finished Goods $     49,900 Cost of goods sold $ 3,82,000