Last night, the sprinkler system at Plant A was accidentally set off. Most of the cost records in Plant A for the month just completed (May) were destroyed. The plant manager has come to you in a panic - she has to complete her report for head office by the end of today. She wants you to give her the numbers she needs for her report. The following is the only information saved:

	Raw Materials				Work in Process				Finished Goods
Beg	25,000			Beg	15,000
										400,000	Transferred Out
End	55,000							End	50,000
	Cost of Goods Sold				Manufacturing Overhead
									Wages Payable
				Beg	0					10,000	Beg
										20,000	End

• total direct materials transferred to the factory floor for the month were $180,000

• a total of 10,000 direct-labour hours were worked during the month at an average wage of $15 per hour

• overhead is applied to production at $10 per direct labour hour

• on May 31, there was 1 job, #XL235, left in Work in Process. It included $4,000 of direct materials and had received 20 direct labour hours to date (it started on May 30).

• actual manufacturing overhead expenses for May were $95,000

• there are no indirect materials or indirect labour charges in the month of May

Required Calculate the following:

a. Material purchases during May. (1.5 marks)

b. Cost of work in process inventory at the end of May. (2 marks)

c. Amount paid for direct labour force in May. (1.5 marks)

d. Cost of goods sold for May. (1 mark)

e. Over/under applied overhead in May. (2 marks)

f. Cost of goods transferred from Work in Process to Finished Goods in May. (3.5 marks)

g. Cost of finished goods inventory at the beginning of May. (1.5 marks)

A to D only please