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The following information is from Marchant Manufacturing Co. for September: Dire

ID: 2425539 • Letter: T

Question

The following information is from Marchant Manufacturing Co. for September:

Direct materials used in production $ 95,000

Direct labor 67,000

Interest expense 4,000

Raw materials inventory, Sept. 1 24,000

Raw materials inventory, Sept. 30 15,000

Work in process inventory, Sept. 1 6,000

Work in process inventory, Sept. 30 26,000

Finished goods inventory, Sept. 1 101,000

Purchases of raw materials 102,000

Factory supervisors 33,000

Administrative expense 41,000

Factory maintenance 35,000

Selling expense 56,000

Sales 400,000

Depreciation machinery 27,000

Utilities for the factory 30,000

Gross Margin 150,000

Required: a. Compute Net Income. ______________

b. Compute the balance in Finished Goods Inventory at September 30. ______________

c. Compute the cost of goods manufactured. ______________

d. Compute total manufacturing overhead. ______________

*Please post solutions - using as a test study guide. Thank you.

Explanation / Answer

Solution.

a. Computetion of Net Income.

Cost of goods sold = Sales 400,000 - Gross Margin 150,000 = $250,000

b. Computetion of the balance in Finished Goods Inventory at September 30.

= 101,000 + 250,000 - 317,000 = $34,000

C. Computetion of the cost of goods manufactured = $95,000 + $101,000 + ($16,000 + 33,000 +35,000+ 27,000 + 30,000 ) + 6,000 - 26,000 = $317,000

d. Computetion of total manufacturing overhead.

Gross Margin                        150,000 Interest expense                          (4,000) Administrative expense                        (41,000) Selling expense                        (56,000) Net income                          49,000