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Home Liferay Texas A&M University-San Antonio The following data from the just completed year are taken from the accounting records of Mason Company: 650,000 Sales 87,000 Direct labor cost 132,000 Raw material purchases 108,000 Selling expenses 46,000 Administrative expenses Manufacturing overhead applied to work in process 200,000 229,000 Actual manufacturing overhead costs Beginning End of Inventories Year of Year Raw materials S 8,200 10,600 Work in process 6,000 20,300 Finished goods 75,000 25,400 Required 1. Prepare a schedule of cost of goods manufactured. Assume all raw materials used in production were direct materials. Mason Company Schedule of Cost of Goods Manufactured Direct materials: s Beginning raw materials inventory 8,200 Add: Purchases of raw materials 8.200 Raw materials available for use Less: Ending raw materials inventory Raw materials used in production 8.200 Direct labor Manufacturing overhead cost applied to work in process Total manufacturing costs Add: Beginning work in process inventory 8.200 Cost of goods manufactured s 8,200