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The following information is available for Elliot Company. January 1, 2013 2013

ID: 2568521 • Letter: T

Question

The following information is available for Elliot Company.

January 1, 2013 2013 December 31, 2013

Raw materials inventory $ 26,000 $30,000

Work in process inventory 13,500 22,200

Finished goods inventory 30,000 21,000

Materials purchased $170,000

Direct labor 220,000

Manufacturing overhead 180,000

Sales 800,000

Instructions (a) Compute cost of goods manufactured. (This does NOT have to a formal schedule. However, be sure to show how your computations.)

(b) Prepare an income statement in good form through gross profit.

Explanation / Answer

a Work in process inventory 1/1 13500 Direct materials used 166000 Direct labor 220000 Manufacturing overhead   180000 Total manufacturing costs 566000 Total cost of work in process 579500 Less: Work in process 12/31 22200 Cost of goods manufactured 557300 b Sales 800000 Cost of goods sold: Finished goods 1/1 30000 Cost of goods manufactured 557300 Cost of goods available for sale 587300 Less: Finished goods 12/31 21000 Cost of goods sold 566300 Gross Profit 233700