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Problem 1 Required: Use the following information to complete the below schedule of cost of goods manufactured. (25 points) Purchases of raw materials Raw materials available for use Cost of direct raw materials used Manufacturing overhead Total manufacturing costs Ending work-in-process inventory Cost of goods manufactured $ $ $ $ $ $ $ 120,000.00 148,000.00 124,000.00 24,000.00 310,000.00 (46,000.00) 306,000.00 Schedule of Cost of Goods Manufactured Beginning inventory, raw materials Plus: Purchases of raw materials Raw materials available for use Less: Ending raw materials inventory Cost of direct raw materials used Direct labor Manufacturing overhead Total manufacturing costs Plus: Beginning work-in-process inventory Total work in process Less: Ending work-in-process inventory Cost of goods manufactured $ $ $ $ $ ? $ $ $ $ $ $ 28,000.00 120,000.00 148,000.00 24,000.00 124,000.00 24,000.00 310,000.00 42,000.00 352,000.00 (46,000.00) 306,000.00 Problem 2 Required: JZ is a musician who is considering whether to independently produce and sell a CD. JZ estimates fixed costs of $10,000 and variable costs of $4.00 per unit. The expected selling price is $12 per CD. What is JZ's break-even point in units and dollars? (25 points) Break-even point in units Fixed Costs = Contribution margin per unit = Break-even point in dollars Break-even point in units * selling price = 10,000/(12-4) 1250 15,000