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Rediger Inc. a manufacturing company, has provided the following data for the mo

ID: 2503186 • Letter: R

Question

Rediger Inc. a manufacturing company, has provided the following data for the month of June. The balance in the Work in Process inventory account was $22,000 at the beginning of the month and $17,000 at the end of the month. During the month, the company incurred direct materials cost of $55,000 and direct labor cost of $28,000. The actual manufacturing overhead cost incurred was $53,000. The manufacturing overhead cost applied to jobs was $51,000. The cost of goods manufactured for June was:

a.  $141,000

b.  $139,000

c.  $134,000

d.  $136,000

Explanation / Answer

Rediger Inc., a manufacturing company, has provided the following data for the month of June. The balance in the Work in Process inventory account was $22,000 at the beginning of the month and $17,000 at the end of the month. During the month, the company incurred direct materials cost of $55,000 and direct labor cost of $28,000. The actual manufacturing overhead cost incurred was $53,000. The manufacturing overhead cost applied to Work in Process was $51,000. The cost of goods manufactured for June was:

            A)      $141,000

            B)      $139,000-------------answer

            C)      $134,000

            D)      $136,000

           

  

  

           

Work in Process

Bal.

22,000

COGM

139,000*

Direct material

55,000

Direct labor

28,000

Applied manufacturing overhead

51,000

Bal.

17,000

*$22,000 + $55,000 + $28,000 + $51,000

Work in Process

Bal.

22,000

COGM

139,000*

Direct material

55,000

Direct labor

28,000

Applied manufacturing overhead

51,000

Bal.

17,000

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