Answer:
Beckett, Inc.
Cost of Goods Manufactured Statement
Direct Materials Used 25, 140
Direct Labor $ 20,280
Manufacturing Overhead 18 ,900
Total Manufacturing Costs $ 64,320
March 1 Work-in-Process Inventory, 9, 680
Cost of Goods Available for Manufacture $ 74,000
March 31 Work-in-Process Inventory, 1, 000
Cost of Goods Manufactured $ 73,000
March 1 Finished Goods Inventory, 8, 000
Cost of Goods available for sale $81,000
March 31 Finished Goods Inventory, 2, 000
Cost of Goods Sold $ 79,000
