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Beginning raw material Raw materials purchases Indirect materials issued Ending raw materials Direct materials used Direct labor Manufacturing overhead applied Total current manufacturing costs Beginning
Beginning raw material Raw materials purchases Indirect materials issued Ending raw materials Direct materials used Direct labor Manufacturing overhead applied Total current manufacturing costs Beginning work in process Ending work in process Cost of goods manufactured Beginning finished goods Ending finished goods Cost of goods sold Case 1 $7,000 63,000 1,400 2,800 40,600 72,800 57,400 194,600 100,800 112,000 Case 2 24,500 2,000 4,500 27,000 80,700 151,200 65,200 159,600 60,200 142,000 Case 3 $16,000 33,312 1,200 26,976 24,864 74,320 33,000 71,380 41,520 90,700 Case 4 $55,000 1,000 46,750 61,625 270,865 51,260 118,050 412,950 198,600 419,700
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