Direct labor payrollaccrued 126,800 Indirect labor payrollpaid 40,600 Factory in

Question

Direct labor payrollaccrued                                            126,800

Indirect labor payrollpaid                                                  40,600

Factory insuranceexpired                                                    6,000

Factory utilitiespaid                                                          17,800

Factory depreciationrecorded                                         230,300

Ending Work in ProcessInventory                                     51,000

Ending Finished Goods Inventory (30units)                       97,500

Sales on account ($5,200 perunit)                               1,040,000

a.     How manyunits did the company sell in January 2009?

b.     How many unitswere completed in January 2009?

c.     What was theper-unit cost of goods manufactured for the month?

d.     What was the costof goods sold in the first month of operations?

e.     What was the grossmargin (in dollars) for July 2009?

Explanation / Answer

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