Account Activity and Relationships

Each case is independent. Solve for missing data in alphabetical order.

		Case A	Case B	Case C	Case D
Sales		$255,000	(b) Answer	330,000	(b) Answer
Direct materials		45,000	63,000	(f) Answer	63,000
Direct labor		15,000	(c) Answer	60,000	(c) Answer
Total direct costs		(a) Answer	96,000	(e) Answer	90,000
Conversion cost		(b) Answer	78,000	(g) Answer	(g) Answer
Manufacturing overhead		24,000	(d) Answer	30,000	(f) Answer
Current manufacturing costs		(c) Answer	(e) Answer	285,000	237,000
Work in process, beginning		21,000	30,000	(d) Answer	63,000
Work in process, ending		15,000	(f) Answer	63,000	(e) Answer
Cost of goods manufactured		(d) Answer	96,000	(c) Answer	246,000
Finished goods inventory, beginning		27,000	24,000	21,000	36,000
Finished goods inventory, ending		18,000	(g) Answer	24,000	(d) Answer
Cost of goods sold		(e) Answer	105,000	(b) Answer	240,000
Gross profit		(f) Answer	(a) Answer	54,000	45,000
Selling and administrative expenses		60,000	45,000	(a) Answer	(a) Answer
Net income		(g) Answer	66,000	36,000	18,000