Job Order Costing Problem. Information for York Plastics as of Decembe Calculate cost of goods sold. $135,000 Administrative salaries expense.. Depreciation expense - Factory equipment. Depreciation expense - Delivery vehicles.. Depreciation expense - Office equipment.. Advertising expense.. Direct labor.... 52.400 36.200 24,800 22.350 268.000 12.000 Factory supplies used. Income taxes expense Indirect labor. Indirect material Factory insurance Factory utilities Factory maintenance Inventories 91,500 35,000 24.000 15,500 14.000 7,500 Raw materials inventory. January 1 Raw materials inventory, December 31 Goods in process inventory, January 1 Goods in process inventory. December 31 Finished goods inventory, January1 Finished goods inventory. December 31 Raw materials purehases. Rent expense -Factory.. Rent expense-Office space Rent expense Selling Space Sales salaries expense 32.000 28,000 33,780 37.460 56,970 62,000 325,000 50.000 24,000 24,000 97,500 Sales 1.452.000 Sales discounts 29,000 Cos Process Costing Problem. Kristina Company, which manufactures quality paint sold at premium prices, uses a single production department. Production begins with the blending of various chemicals, which are added at the beginning of the process, and ends with the canning of the paint. Canning occurs when the mixture reaches the 90% stage of completion. The gallon cans are then transferred to the shipping department for crafting and shipment. Labor and overhead are added continuously throughout the process. Factory overhead is applied basis of direct labor hours at the rate of $3.00 per hour. on the The following data relate to actual production during the month of May: Costs for May Work-in-process inventory, May 1 (4,000 gallons 25% complete) Direct materials-chemicals Direct labor ($10 per hour) Factory overhead $45,600 6,250 1,875 May costs added Direct materials-chemicals 228,400 Direct materials-cans Direct labor ($10 per hour) Factory overhead 7,000 35,000 10,500 Units for May 4,000 Work-in-process inventory, May 1 (25% complete) Sent to shipping department Started in May Work-in-process inventory, May 31 (80 % complete) 20,000 21,000 5,000 Calculate the cost per unit for each cost element (materials, overhead, labor) for May using the weighted average approach