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saul85 [17]
2 years ago
6

DistaBricks manufactures custom brick and applies job-order costing. The following information relates to the fiscal year ending

December 31, 2013.
Beginning balance in Raw Materials Inventory $ 13,600

Purchases of raw material 211,000
Ending balance in Raw Materials Inventory 15,100
Beginning balance in Work in Process 18,700
Ending balance in Work in Process 16,500
Direct labor cost 78,600
Manufacturing overhead applied 47,900
Actual manufacturing overhead 44,800
Beginning balance in Finished Goods 26,200
Ending balance in Finished Goods 24,500
Sales 421,000
Selling expenses 115,400
General and administrative expenses 75,900
How much is the cost of direct materials transferred into production?
Business
1 answer:
MA_775_DIABLO [31]2 years ago
6 0

Answer:

$209,500

Explanation:

Given that,

Beginning balance in Raw Materials Inventory = $ 13,600

Purchases of raw material = $211,000

Ending balance in Raw Materials Inventory = $15,100

Cost of direct materials transferred into production:

= Beginning balance in Raw Materials Inventory + Purchases - Ending balance in Raw Materials Inventory

= $ 13,600 + $211,000 - $15,100

= $209,500

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