Beck Manufacturing reports the following information in T-accounts for the current year.

Raw Materials Inventory
Debit		Credit
Beginning	11,100
Purchases	46,000
Available for use	57,100
		Direct materials used	47,500
Ending	9,600

Work in Process Inventory
Debit		Credit
Beginning	14,200
Direct materials used	47,500
Direct labor	32,700
Overhead	59,500
	153,900
		Cost of goods manufactured	141,200
Ending	12,700

Finished Goods Inventory
Debit		Credit
Beginning	21,100
Cost of goods manufactured	141,200
Available for sale	162,300
		Cost of goods sold	143,600
Ending	18,700

1. Prepare the schedule of cost of goods manufactured for the year. 2. Compute cost of goods sold for the year.

Prepare the schedule of cost of goods manufactured for the year.

Beck Manufacturing
Schedule of Cost of Goods Manufactured
For Year Ended December 31
Direct materials:
Raw materials available for use
Direct materials used
Factory overhead:
Total manufacturing costs
Total cost of work in process
Cost of goods manufactured

Compute cost of goods sold for the year.

BECK MANUFACTURING
Partial Income Statement
For Year Ended December 31
Cost of goods sold
Goods available for sale
Cost of goods sold