Hayward Company, a manufacturing firm, has supplied the following information from its accounting records for the month of May:

Direct labor cost	$10,500
Purchases of raw materials	15,000
Supplies used	675
Factory insurance	350
Commissions paid	2,500
Factory supervision	2,225
Advertising	800
Material handing	3,750
Materials inventory, May 1	3,475
Work-in-process inventory, May 1	12,500
Finished goods inventory, May 1	6,685
Materials inventory, May 31	9,500
Work-in-process inventory, May 31	14,250
Finished goods inventory, May 31	4,250

Required:

1. Prepare a statement of cost of goods manufactured. If an amount is negative, enter a minus (-) sign first.

Hayward Company
Statement of Cost of Goods Manufactured
For the Month of May
Materials inventory, May 1		$fill in the blank 472ef7fe2fdbfb2_2
Purchase of raw materials		fill in the blank 472ef7fe2fdbfb2_4
Manufacturing overhead:
	$fill in the blank 472ef7fe2fdbfb2_6
	fill in the blank 472ef7fe2fdbfb2_8
	fill in the blank 472ef7fe2fdbfb2_10
	fill in the blank 472ef7fe2fdbfb2_12	fill in the blank 472ef7fe2fdbfb2_13
Total manufacturing cost for May		$fill in the blank 472ef7fe2fdbfb2_14
		fill in the blank 472ef7fe2fdbfb2_16
		fill in the blank 472ef7fe2fdbfb2_18
Cost of goods manufactured		$fill in the blank 472ef7fe2fdbfb2_19

2. Prepare a statement of cost of goods sold. If an amount is negative, enter a minus (-) sign first.

Hayward Company
Statement of Cost of Goods Sold
For the Month of May
	$fill in the blank 0fbee5f76fa107c_2
	fill in the blank 0fbee5f76fa107c_4
	fill in the blank 0fbee5f76fa107c_6
	$fill in the blank 0fbee5f76fa107c_8