Answer:
a. $10,400
b.$25,200
c. $19,200
Explanation:
The computation of given question is shown below:-
Total manufacturing cost = direct material used + direct labor + overhead applied
= $20,000 + $14,200 + $8,000
= $42,200
a. Ending work in process = Beginning work in process + Total manufacturing cost - Cost of goods manufactured
= $8,200 + $42,200 - $40,000
= $10,400
b. Beginning finished goods inventory = Ending finished goods inventory + Cost of goods sold - Cost of goods manufactured
= $5,200 + $60,000 - $40,000
= $25,200
c. Direct material purchase = Ending direct material + direct material used - beginning direct material
= $7,200 + $20,000 - $8,000
= $19,200
