Incomplete manufacturing cost data for Colaw Company for 2014 are presented as follows for four different situations.

Total Cost of Direct Direct Manufac- Manufac- Work in Work in Goods Materials Labor turing turing Process Process Manufac-

Used Used Overhead Costs 1/1 12/31 tured

(1) $127,000 $140,000 $ 87,000 $

(a) $33,000 $

(b) $360,000

(2)

(c) 200,000 132,000 450,000

(d) 40,000 470,000

(3) 80,000 100,000

(e) 255,000 60,000 80,000 (f)

(4) 70,000 (g) 75,000 288,000 45,000 (h) 270,000 Instructions

(a) Indicate the missing amount for each letter.

(b) Prepare a condensed cost of goods manufactured schedule for situation (1) for the year ended December 31, 2014.

AppendixLO1