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Inventory data for the year Cost incurred Raw material purchased 125,000 Direct

ID: 2486319 • Letter: I

Question

Inventory data for the year

Cost incurred

Raw material purchased                125,000

Direct labor                                         75,000

Indirect labor                                       40,000

Equipment maintenace                      10,000

Insurance on factory                           30,000

Rent on factory                                     12,000

Equipment depreciation                      20,000

Factory supplies                                     11,000

Advertising expenses                             15,000

Selling and administrative expenses   21,000

Calculate the cost of goods manufactured

Calculate the cost of goods sold

Explanation / Answer

the cost of goods manufactured

Raw material purchased                125,000

Direct labor                                         75,000

Indirect labor                                       40,000

Factory supplies                                     11,000

the cost of goods manufactured=$251,000

the cost of goods sold

Raw material purchased                125,000

Direct labor                                         75,000

Indirect labor                                       40,000

Equipment maintenace                      10,000

Insurance on factory                           30,000

Rent on factory                                     12,000

Equipment depreciation                      20,000

Factory supplies                                     11,000

Advertising expenses                             15,000

Selling and administrative expenses   21,000

the cost of goods sold=$359,000.

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