Answer:
Schedule for manufacturing cost
Beginning raw material 37200
Add Purchase of raw material 378890
Add Freight in on materials <u>7500 </u>
Total 423590
Less Ending Raw material <u>34600</u>
Raw material used in production 388990
Add Direct labor 495900
<u>Manufacturing overheads</u>
Factory supplies 18500
Factory utilities 54000
Factory supervision and indirect labor 165000
Material handling <u>16900</u>
Add Total overhead cost <u>254400</u>
Total manufacturing cost <u>1139290</u>
Cost of goods sold statement
Total manufacturing cost 1139290
Add Beginning work in progress <u>201000</u>
1340290
Less Ending work in progress <u>117400</u>
Cost of goods manufactured 1222890
Add Beginning finished goods inventory <u>59200</u>
Cost of goods available for sale 1282090
Less Ending finished goods inventory <u>62700</u>
Cost of goods sold <u>1219390</u>