Manufacturing Income Statement, Statement of Cost of Goods Manufactured

Several items are omitted from the income statement and cost of goods manufactured statement data for two different companies for the month of December 2014:

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Manufacturing Income Statement, Statement of Cost of Goods Manufactured Several items are omitted from the income statement and cost of goods manufactured statement data for two different companies for the month of December 2014 Grant McClellan Company Company Materials inventory, December 1 Materials inventory, December 31 Materials purchased Cost of direct materials used in production Direct labor Factory overhead Total manufacturing costs incurred during December Total manufacturing costs Work in process inventory, December1 Work in process inventory, December 31 Cost of goods manufactured Finished goods inventory, December1 Finished goods inventory, December 31 Sales Cost of goods sold Gross profit Operating expenses Net income Required $59,780 $79,510 (a) 89,850 151,840 178,900 160,210 225,370 89,050 (b)514,430 570,300 706,050 114,780 191,620 69,940 96,840 (c)509,660 101,030 105,810 881,160 795,100 89,050 (d) 514,430 114,780 (f) 176,510