Exercise 2.32

Manufacturing cost data for Criqui Company are presented below: Provide the missing amounts.

		Case A			Case B			Case C
Direct materials used		$	(a)		$70,000			$130,000
Direct labour		53,100			86,600				(g)
Manufacturing overhead		46,100			81,600			101,500
Total manufacturing costs		175,600				(d)		274,000
Work in process (1/1/20)			(b)		15,700				(h)
Total cost of work in process		222,000				(e)		335,900
Work in process (12/31/20)			(c)		13,000			90,800
Cost of goods manufactured		180,435				(f)			(i)