10,000 y baldl 20,00 Purchases 93,600 Direct Materials 69,300 Ending Balance 28,900 Direct Labor $ 41,500 83,000 Applied Overhead Ending Balance 19,700 Cost of Goods Sold Finished Goods Inventory 41,900 202,600 195,500 195,500 Beginning Balance Cost of Goods Completed Ending Balance Unadjusted Cost of Goods Sold Adjusted Cost of Goods Sold 146,500 49,000 Sales Revenue Manufacturing Overhead 8,900 305,000 Indirect Materials 83,000 Applied Overhead Indirect Labor 13,200 11,300 6,300 Factory Depreciation Factory Rent Factory Utilities Other Factory Costs 2,800 9,400 Actual Overhead 51,900 Selling, General, and Administrative Expenses Adm. Salaries 26,900 Office Depreciation 19,900 Advertising 14,500 Ending Balance 61,300 10,000 y baldl 20,00 Purchases 93,600 Direct Materials 69,300 Ending Balance 28,900 Direct Labor $ 41,500 83,000 Applied Overhead Ending Balance 19,700 Cost of Goods Sold Finished Goods Inventory 41,900 202,600 195,500 195,500 Beginning Balance Cost of Goods Completed Ending Balance Unadjusted Cost of Goods Sold Adjusted Cost of Goods Sold 146,500 49,000 Sales Revenue Manufacturing Overhead 8,900 305,000 Indirect Materials 83,000 Applied Overhead Indirect Labor 13,200 11,300 6,300 Factory Depreciation Factory Rent Factory Utilities Other Factory Costs 2,800 9,400 Actual Overhead 51,900 Selling, General, and Administrative Expenses Adm. Salaries 26,900 Office Depreciation 19,900 Advertising 14,500 Ending Balance 61,300