1.The following information is available for FSC Manufacturing at year-end:

Beginning raw materials inventory

7,000

Ending raw materials inventory

8,000

Materials purchased

10,000

Direct labour

8,000

Manufacturing overhead Applied

11,000

Beginning work in process inventory

$7,000

Ending working in process inventory

5,000

What was the cost of goods manufactured during the period?

Select one:

A.

$30,000

B.

$28,000

C.

$35,000

D.

$9,000

2.Pinkfoot Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 800 units. The costs and percentage completion of these units in beginning inventory were:

Services provided to: S1 Assembly Finishing Services provided by: S1 35% 45% 20% S2 15% 60% 25%