1) Baltimore Manufacturing Company just completed its year ended December 31, 2018.Depreciation for the year amounted to $100,000: 30% relates to sales, 20% relates to administrative facilities, and the remainder relates to the factory.Of the total units produced during FY 2016: 80% were sold in 2018 and the rest remained in finished good inventory. Use this information to determine the dollar amount of the total depreciation that will be contained in Cost of Goods Sold.

2)Baltimore Manufacturing had a Work in Process balance of $96,000 on January 1, 2018. The year end balance of Work in Process was $76,000 and the Cost of Goods Manufactured was $770,000. Use this information to determine the total manufacturing costs incurred during the fiscal year 2018.

3)Annapolis Clothing Company manufactures quality boating attire.The following selected financial information for the fiscal year 2018 is provided:

Item

Amount

Sales

$200,000

Cost of Goods Manufactured

51,000

Direct Material Purchased

80,000

Factory Overhead

20,000

Work in Process - January 1

60,000

Work in Process - December 31

30,000

Direct Material - December 31

20,000

Finished Goods Inventory - December 31

30,000

Net Income

30,000

Direct Materials used

60,000

Cost of Goods Sold

50,000

Use this information to determine the dollar amount of Annapolis Clothing's Finished Goods Inventory for January 1, 2018.