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1. Given for Flexible Products, Inc.: The following “T” A/C’s show December 31,

ID: 2444274 • Letter: 1

Question

1. Given for Flexible Products, Inc.:
The following “T” A/C’s show December 31, 2001ending balances:


Work-in-process $41,000 Finishedproduct $ 148,000




January 31, 2002 balances are:
Work-in-Process (WIP) $ 47,000 (dr.)
Finished Goods (F/G) 152,000 (dr.)

The Income Statement showed Sales of 309,000 and Gross Margin
of 205,000.

A. Based on the above information, what was the Cost Of GoodsManufactured? $ _________


B. Cost of Goods Available for Sale was $225,000 and
Beginning Finished Gds Inventory was $25,000.
If 40,000 units were produced, what was the
unit cost of production ?
(independent from A. above) $ _________

Explanation / Answer

COST OF GOODS SOLD

104,000

152,000

COST OF GOODS MANUFACTURED

108,000*

Sales $309,000 less: Cost of goods sold ($104,000) Gross margin(given) $205,000 ($3,09,000 -$2,05,000) A.

COST OF GOODS SOLD

104,000

less: Finished goods inventory jan1 (148,000) Add: Finished goods inventory Dec.31

152,000

COST OF GOODS MANUFACTURED

108,000*

B. Unit cost of production        = $225,000 - $25,000 / 4000        = $200.000 / 4000        = $5