C & C Sports Continuing Problem 4-33

C&C Sports has determined the following unit costs for each of its products:

		Pants		Jerseys		Jackets
Direct materials		$4.47		$6.85		$44.72
Direct labor		2.40		1.92		14.40
Manufacturing overhead		3.00		2.40		18.00
Total unit cost		$9.87		$11.17		$77.12
Sales price per unit		$12.00		$14.80		$125.00

On May 31, C&C Sports Work in Process Inventory consisted of the following items:

Job		Units		Accumulated Cost
PA-1247Pants		100		$717
JE-1397Jerseys		200		1,802
JA 426Jackets		50		3,046
				$5,565

During June, a total of $191,591 in direct materials and $74,208 in direct labor costs were incurred. Units finished and sold during June were as follows:

Product		Units Finished		Units Sold
Pants		13,500		14,000
Jerseys		3,200		3,100
Jackets		2,500		2,500

Calculate the total manufacturing cost for June. (Round answer to 0 decimal places, e.g. 5,275.)

Total manufacturing cost

Calculate the Cost of Goods Manufactured for June. (Round answer to 0 decimal places, e.g. 5,275.)

Cost of Goods Manufactured

Calculate Cost of Goods Sold for June. (Round answer to 0 decimal places, e.g. 5,275.)

Cost of Goods Sold

Calculate Gross Profit for June.

Gross Profit