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Requesting help with the steps/breakdown on solving the below problem. Problem 1

ID: 2447711 • Letter: R

Question

Requesting help with the steps/breakdown on solving the below problem.  

Problem 14-7A Manufacturing and income statements; inventory analysis LO P2 A1

The following calendar year-end information is taken from the December 31, 2013, adjusted trial balance and other records of DeLeon Company.

Advertising expense

$28,600

  Direct labor

$677,000

  Depreciation expense—Office equipment

8,500

  Income taxes expense

265,100

  Depreciation expense—Selling equipment

10,200

  Indirect labor

59,300

  Depreciation expense—Factory equipment

34,100

  Miscellaneous production costs

11,100

  Factory supervision

117,800

  Office salaries expense

73,000

  Factory supplies used

9,200

  Raw materials purchases

952,000

  Factory utilities

41,000

  Rent expense—Office space

23,000

  Inventories

  Rent expense—Selling space

25,500

     Raw materials, December 31, 2012

166,100

  Rent expense—Factory building

77,300

     Raw materials, December 31, 2013

195,000

  Maintenance expense—Factory equipment

39,000

     Goods in process, December 31, 2012

16,200

  Sales

4,670,000

     Goods in process, December 31, 2013

20,200

  Sales discounts

64,900

     Finished goods, December 31, 2012

160,800

  Sales salaries expense

396,900

     Finished goods, December 31, 2013

139,600

1. Prepare the company’s 2013 manufacturing statement

DE LEON COMPANY

Manufacturing Statement

For Year Ended December 31, 2013

Direct materials

Raw materials available for use

                            0

Direct materials used

$0

Factory overhead

Total factory overhead costs

$0

Total manufacturing costs

$0

Total cost of goods in process

0

Cost of goods manufactured

$0

Advertising expense

$28,600

  Direct labor

$677,000

  Depreciation expense—Office equipment

8,500

  Income taxes expense

265,100

  Depreciation expense—Selling equipment

10,200

  Indirect labor

59,300

  Depreciation expense—Factory equipment

34,100

  Miscellaneous production costs

11,100

  Factory supervision

117,800

  Office salaries expense

73,000

  Factory supplies used

9,200

  Raw materials purchases

952,000

  Factory utilities

41,000

  Rent expense—Office space

23,000

  Inventories

  Rent expense—Selling space

25,500

     Raw materials, December 31, 2012

166,100

  Rent expense—Factory building

77,300

     Raw materials, December 31, 2013

195,000

  Maintenance expense—Factory equipment

39,000

     Goods in process, December 31, 2012

16,200

  Sales

4,670,000

     Goods in process, December 31, 2013

20,200

  Sales discounts

64,900

     Finished goods, December 31, 2012

160,800

  Sales salaries expense

396,900

     Finished goods, December 31, 2013

139,600

Explanation / Answer

Direct material Raw material Beginning 166100 Purchase 952000 Raw material for use 1118100 less:Raw material at end (195000) Raw material used 923100 Direct labor 677000 Factory overhead Depreciation -factory 34100 Factory supervision 117800 Factory supplies 9200 utilties 41000 Indirect labor 59300 Rent expense-factory 77300 Misc.Production cost 11100 maintenance expense-facotry 39000 Total Factory overhead 388800 Total manufacturing cost 1988900 Add:Beginning work in process 16200 Total ocst of goods in process 2005100 less:Work in process at end (20200) cost of goods manufactured 1984900

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