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recorded the following transactions for the just completed month. The company ha

ID: 2612065 • Letter: R

Question

recorded the following transactions for the just completed month. The company had no beginning inventories (a) $72,000 in raw materials were purchased for cash (b) $67,000 in materials and the remainder was for indirect materials. raw materials were requisitioned for use in production. of this amount, $56,000 was for direct (c) Total $18,000 was for indirect labor labor wages of $112,000 were incurred and paid in cash. Of this amount, $94,000 was for direct labor and d) Additional manufacturing overhead costs of $108,000 were incurred and paid in cash. (e) Manufacturing over rate. head costs of $130,000 were applied to jobs using the company's predetermined overhead (f) All of the jobs worked on during the month were completed and shipped to customers. (8) The underapplied or overapplied overhead for the month was closed out to Cost of Goods Sold. Required: a. Prepare journal entries for the above transactions and then post to T-accounts. b. Determine the cost of goods manufactured. c. Determine the cost of goods sold (after closing Manufacturing Overhead). Debit eDIt Credit otexcial Cosh A. 11000 Rau moterial Cosh 112 000 8.00

Explanation / Answer

Requirement a. Journal entries are as follows:

Requirement b: Cost of Goods manufactured is as follows:

Requirement c: Cost of Goods sold is as follows:

IN THE BOOKS OF ALDEN COMPANY IN THE BOOKS OF ALDEN COMPANY S.NO. ACCOUNTS TITLES AND EXPLANATIONS DEBIT IN $ CREDIT IN $ a. Raw material Inventory Dr. 72,000 Cash Account 72,000 (For raw material purchased) b. Work in process Inventory Dr. 56,000 Manufacturing overheads Account Dr. 11,000    Raw material Inventory Account 67,000 (for raw material issued as direct and indirect material) c Wages Payable Dr. 112,000      Cash Account 112,000 (for wages incurred ) Work in Process Inventory Dr. 94,000 Manufacturing overheads Account Dr. 18,000      Wages payable 112,000 (for wages charged to work in process and overheads Account) d. Manufacturing overheads Account Dr. 108,000      Cash Account 108,000 (For manufacturing overheads incurred for production) e. Work in Process Inventory Dr. 130,000       Manufacturing overhead account 130,000 (For manufacturing overhead applied during the month) e. Finished Goods Inventory 280,000     Work in Process Inventory 280,000 (For transferring completed goods to next process) f. Cost of Goods sold account Dr. 280,000     Finished Goods Inventory Account 280,000 (for cost of goods sold transferred from finished goods) g. Cost of Goods sold account Dr. 7,000     Manufacturing overheads Account 7,000 (for underapplied overheads charged to cost of goods sold)