A) During FY 2018 Bay Manufacturing had total manufacturing costs are $444,000. Their cost of goods manufactured for the year was $445,000. The January 1, 2019 balance of Work-in-Process Inventory is $40,000. Use this information to determine the dollar amount of the FY 2018 beginning Work-in-Process Inventory. (Round dollar values & enter as whole dollars only.)

B) Frederick Company's January 1, 2018 finished goods inventory was $97,000. The January 1, 2019 finished goods inventory is $84,000.  Cost of goods manufactured for the FY 2018 was $208,000. Use this information to determine the dollar amount of the FY 2018 cost of goods sold. (Round dollar values & enter as whole dollars only.)

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

Item

Amount

Sales $850,000

Beginning Raw Material Inventory $74,000

Direct Material Purchased $308,000

Factory Overhead $90,000

Finished Goods Inventory - January 1 $144,000

Work in Process - January 1 $74,000

Work in Process - December 31 $98,000

Ending Raw Material Inventory $58,000

Finished Goods Inventory - December 31 $168,000

Net Income $65,000

Direct Labor $155,000

Cost of Goods Sold $655,000

Use this information to prepared a detailed Schedule of Costs of Goods Manufactured for FY 2018: (Round dollar values & enter as whole dollars only. Properly title your statement.)