10. La empresa Tao realiz las siguientes transacciones en el 2014. (The Tao Company engaged in the following transactions during 2014):

Acquired $50,000 of cash by issuing common stock to owners (Adquiri $50,000 en efectivo por acciones chedule emitidas a los dueos)

Paid $10,000 to acquire manufacturing equipment (Pag $10,000 para adquirir equipo de manufactura)

Paid $5,000 cash for materials used in production (Pag $5,000 en efectivo por materiales que van a ser utilizados en la produccin)

Paid $2,000 for wages of production workers (Pag $2,000 para jornales de los trabajadores de produccin)

Paid $8,000 in general, selling, and administrative costs (Pag $8,000 de costos chedule, de venta y administrativos)

Recognized $1,000 of depreciation on the manufacturing equipment (Reconoci $1,000 de depreciacin en el equipo de manufactura)

Sold inventory for $18,000 cash (Vendi inventario por $18,000 en efectivo)

The cost of the inventory sold was $6,500 (El costo del inventario vendido es $6,500)

Required (Requerido): Show the balance sheet, income statement, and cash flow statement effects of the transactions by completing the financial statement schedule provided. In the last column of the Schedule, label cash flows as operating (O), investing (I) or financing (F) (Reflejar el efecto en el estado de situacin, en el estado de ingresos y gastos y en el estado del flujo de efectivo de las transacciones completando la hoja provista. En la ltima columna del flujo de efectivo, identificar el flujo de efectivo como operacional (O), inversin (I) o financiamiento (F)

11. Zazworski Company provided the following information regarding its first year of operations: La empresa Zazworski Company le provee la siguiente informacin relacionada con el primer ao de operaciones:

Descripcin	Cantidad
Salarios administrativos y otros costos administrativos Administrative Salaries and other administrative costs	$25,000
Depreciacin en equipo de produccin Depreciation on production equipment	5,000
Material indirecto (Indirect material)	1,500
Costos de mercadeo y distribucin Marketing and distribution costs	22,000
Salarios del supervisor de la fbrica Plant supervisory salaries	15,500
Salarios y jornales de produccin Production wages and salaries	33,000
Material directo usado (Raw material used)	20,000
Costos de desarrollo e investigacin Research and development costs	52,000
Renta de las facilidades para la produccin Rent on production facilities	5,000
Ingreso de Ventas (Sales revenues)	115,000
Salarios de ventas y otros costos de ventas Sales salaries and other selling costs)	37,000
Unidades producidas (Units produced)	10,000
Unidades vendidas (Units sold)	9,000

Required: Determine the following amounts: Determine las siguientes cantidades

Total overhead costs (Total costos indirectos)

Total product costs ( Total costos del producto)

Production cost per unit (Total costos de produccin)

Total cost of ending finished goods inventory (Total costo del inventario)

Total cost of goods sold (Total costo de unidades vendidas)

12. The Happy Company is a manufacturing company. The following information is provided for the year ended January 31, 2014 points):

	Amount
Raw Material purchased (Compra de material directo)	$ 125,000
Direct Labor	75,000
Manufacturing overhead	123,000
Advertising expenses	15,000
Selling and administrative expense	21,000
Raw materials, beginning inventory	10,000
Raw materials, ending inventory	17,000
Work in process, beginning inventory	20,000
Work in process, ending inventory	31,000
Finished goods, beginning inventory	30,000
Finished goods, ending inventory	25,000
Sales	400,000

Required:

Prepare a schedule of cost of goods manufactured and sold.

13. The Giga Company produces tablet computers. The following information is provided:

Item	Amount
Advertising	$ 40,000
Administrative salaries	50,000
Depreciation, factory	12,000
Depreciation, office	8,000
Factory labor	80,000
Factory supervisors salary	60,000
Insurance, factory	20,000
Indirect materials	14,000
Materials used	216,000
Property taxes, factory	12,000
Research and development	18,000
Sales commissions	56,000
Utilities, retail store building	22,000
Total

Required: Classify each of the company's costs as a period cost (general, selling, and administrative cost) or as a direct or indirect product cost. Enter the dollar amount of the cost in the appropriate column. After entering all amounts, calculate the total general, selling, and administrative cost, the total direct product cost, and the total indirect product cost.

Item	Amount
Advertising
Administrative salaries
Depreciation, factory
Depreciation, office
Factory labor
Factory supervisors salary
Insurance, factory
Indirect materials
Materials used
Property taxes, factory
Research and development
Sales commissions
Utilities, retail store building
Total