$ 364,000
Direct labor costs assigned to production
230,000
Manufacturing overhead applied to production
400,000
Total manufacturing costs charged to work in process
9,000
Cost of finished goods manufactured
$ 987,600
Chapter 16P761 16.4B
a.
Purchases of direct materials
$ 360,000
b.
Cost of direct materials used:
Materials inventory, beginning of year
Add: Total manufacturing costs [parta (5)]
991,600
Cost of all goods in process during the year
$ 996,600
Less: Work in process inventory, end of year
9,000
Units in the activity base (direct labor costs)
230,000
Overhead stated as a percentage of direct labor costs
($400,000 ÷ $230,000)
174%
f.
Direct materials used (partb)
管理会计作业（
Chapter 16P757 16.5A
a.
(1)
Direct materials purchased
$ 410,000
(2)
Direct materials used:
Materials inventory, beginning of year
$ 22,000
Add: Purchases of direct materials
410,000
Cost of direct materials available for use
$ 432,000
Less: Materials inventory, end of year
26,000
Cost of direct materials used
$ 406,000
(3)
Payments of direct labor payrolls
Manufacturing overhead
393,600
Total manufacturing costs
$ 991,600
(6)
Cost of finished goods manufactured:
Work in process inventory, beginning of year
$ 5,000
$ 364,000
c.
Direct labor payrolls paid during the year
$ 225,000
d.
Direct labor costs assigned to production
$ 230,000
e.
Overቤተ መጻሕፍቲ ባይዱead costs during the year
$ 400,000
987,600
Cost of goods available for sale
$ 1,025,600
Less: Ending inventory of finished goods
25,000
Cost of goods sold
$ 1,000,600
(8)
Total inventory:
Materials inventory
$ 406,000
Direct labor
192,000
Manufacturing overhead
393,600
Total manufacturing costs
991,600
Cost of all goods in process during the year
$ 996,600
Less: Work in process, end of year
Cost of finished goods manufactured
$ 987,600
(7)
Cost of goods sold:
Beginning inventory of finished goods
$ 38,000
Add: Cost of finished goods manufactured [parta (6)]
$ 189,000
(4)
Direct labor cost assigned to production
$ 192,000
(5)
Total manufacturing costs:
Direct materials used [parta (2)]
$ 406,000
Direct labor cost
192,000
$ 18,000
Add: Purchases of direct materials
360,000
Cost of materials available for use
$ 378,000
Less: Materials inventory, end of year
14,000
Cost of direct materials used
$ 26,000
Work in process inventory
9,000
Finished goods inventory
25,000
Total inventory
$ 60,000
b.
HILLSDALE MANUFACTURING CORP.
Schedule of the Cost of Finished Goods Manufactured
$ 994,000
g.
Costs of finished goods manufactured:
For the Year Ended December 31, 20__
Work in process inventory, beginning of year
$ 5,000
Add: Manufacturing costs assigned to production:
Direct materials used [parta (2)]