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The Schedule of cost of goods manufactured for the year of Visic corporation is shown below.
Visic Corporation
Schedule of Cost of Goods Manufactured
Particulars Amount (in $)
Direct materials:
Raw materials inventory, beginning ..................... 20,000
Add: Purchases of raw materials..........................480,000
Raw materials available for use ...........................500,000
Deduct: Raw materials inventory, ending ..............30,000
Raw materials used in production........................ 470,000
Direct labor..............................................................90,000
Manufacturing overhead ........................................300,000
Total manufacturing costs.......................................860,000
Add: Work in process inventory, beginning..............50,000
910,000
Deduct: Work in process inventory, ending..............40,000
Cost of goods manufactured ..................................870,000
Hence, the schedule of cost of goods manufactured will be as shown above.
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