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6 Beginning Balance Purchases of RM Ending Balance RM 9 10 11 12 Beginning Balance 13 Direct Materials Used 14 Direct Labor Costs 15

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6 Beginning Balance Purchases of RM Ending Balance RM 9 10 11 12 Beginning Balance 13 Direct Materials Used 14 Direct Labor Costs 15 Factory Overhead Costs 16 Ending Balance of WIP 17 18 19 RAW MATERIALS WORK IN PROCESS FINISHED GOODS 20 Beginning Balance 21 Cost of Goods Manufactured 22 Ending Balance of FG 23 24 25 26 27 28 29 10 17,000 S Lander Manufacturing had beginning raw materials of $4,000. During the month, Lander made raw material purchases of $22,000. At the end of the month, Lander had raw materials of $9,000 remaining. What amount of raw materials were used during the month? Lander Company's beginning Work in Process Inventory for the month was $12,000. The direct materials brought into the factory amounted to $17,000. The direct labor cost for the month was $28,000 and factory overhead costs were $32,000. The ending balance of Work in Process for the month was $15,000. What was the Cost of Goods Manufactured? 0 At the beginning of the month, Lander had a beginning finished goods inventory of $8,000. The Cost of Goods Manufactured for the month was $74,000. At the end of the monthe finished goods inventory was $12,000. What was the cost of goods sold for the month? Sales for the month were $95,000. What amount of gross profit was earned during the month? COST OF GOODS SOLD SALES 0

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