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PR 15-4A Nineteen measures of liquidity, solvency, and profitability The comparative financial statements of Blige Inc. are as follows. The market price of Blige Inc. common stock was $60 on December 31, 2012. Blige Inc. Comparative Retained Earnings Statement For the Years Ended December 31, 2012 and 2011 2012 2011 Retained earnings, January 1. . . . . . . . . . . $1,810,000 $1,526,000 Add net income for year . . .. 410,750 322,000 Total . $2,220,750 $1,848,000 Deduct dividends: On preferred stock . . .. . . . $ 16,000 $ 16,000 On common stock. . 22,000 22,000 Total . . . .. $ 38,000 $ 38,000 Retained earnings, December 31 . . . . . . .. $2,182,750 $1,810,000 Blige Inc. Comparative Income Statement For the Years Ended December 31, 2012 and 2011 2012 2011 Sales . . . . . . . . . .. . .. .... ... ......... $2,211,000 $2,037,200 Sales returns and allowances. 11,000 7,200 Net sales. . . $2,200,000 $2,030,000 Cost of goods sold. . . .. . 825,000 811,200 Gross profit . . . $1,375,000 $1,218,800 Selling expenses $ 445,500 484,000 Administrative expenses. . 321,750 290,400 Total operating expenses $ 767,250 $ 774,400 Income from operations . $ 607,750 444,400 Other income . . . . 33,000 26,400 $ 640,750 $ 470,800 Other expense (interest) . . . . . . . . . 176,000 96,000 Income before income tax $ 464,750 $ 374,800 Income tax expense . . . . . 54,000 52,800 Net income . . . . . . .. . .... $ 410,750 $ 322,000In addition, the following information is available: a. Materials and direct labor were applied to six jobs in May: Jul: No. Style Quantity Direct Materials Direct Labor 15 A100 250 5 25,000 5 13,750 I 6 A200 500 42,500 3 2,500 I 7 A500 250 17,500 1 0,000 18 X2 300 37,500 31,500 I 9 A400 220 27,500 22,000 20 X1 10,000 5,620 Total $160,000 $120,370 1). Factory overhead is applied to each job at a rate of 150% of direct labor cost. c. The May 1 Work in Process balance consisted of two jobs, as follows: Wut In Process, Job No. Style May 1 Job 15 Ai 00 5 7,500 Job 16 A200 20,000 Total $27,500 d. Customer jobs completed and units sold in May Were as follows: Completed Units 50ch Job No. Style in May in May 1 5 Av100 X 200 16 A-EDO X 400 1 7 A-Sl} 0 13 x-z x 260 19 A400 X 1 90 20 X1 0 Instructions 1. Determine the missing amounts associated with each letter. Provide supporting calcula tions by completing a table with the following headings: May 1 Cost of Work In DI re :1 Direct Factory Total Unit Units Goods Job No. Quantity Process Materials Labor Overhead Cost Cost Sold Sold 2. Determine the May 31 balances for each of the inventory accounts and factory over- head