Answer:
DM DL MO Total Cost Beginning Ending COGM
118,600 144,900 92,800 (A)356,300 35,100 26,500(B) 364,900
118,200(C) 201,500 136,000 455,700 60,900(D) 42,900 473,700
84,900 103,300 81,700(E) 269,900 63,200 81,900 251,200(F)
75,000 142,600(G) 76,000 293,600 49,600 68,400(H) 274,800
Explanation:
(A) Total cost will be the sum of the three cost component:
DM + DL + MO
(B) the ending WIP will be the beginning + cost added less the complete and transferred
(C) from the total cost we subtract the DL and MO to get the material added
(D) similar to B the beginning will be Ending WIP + COGS - cost added
(E) total cost less DM and DL will be the amount of overhead applied
(F) teh cost of goods manufactured is the beginning WIP plus cost added less the ending WIP
(G) direct labor used will be total cost added less DL and MO
(H) same as B
