Manufacturing Process Information

Megan's Mugs, a corporation, started a small manufacturing plant that fabricates mugs. The manufacturing process starts by placing ceramic clay in molds. The molds are fired in a kiln and after cooling are unmolded. After the mugs are inspected, the mugs are designed with a decal and then transferred to finished goods. This process is completely automated.

Direct material ceramic clay is added $100\%$ at the beginning of the process. Decals are added $100\%$ at the end of the process.

Conversion costs are added equally throughout the process. Conversion is $25\%$ complete for the ending inventory work in process and the decals are $0\%$ complete as to ending inventory.

At the beginning of the accounting period, Megan's Mugs estimated that production would be $100,000$ cups. Our predetermined factory overhead rate is based on an estimated FOH of $$6,000$ This information is to be used to determine the application rate for factory overhead.

Estimated and actual direct labor costs totaled $$31,030.$

Actual factory overhead costs totaled $$5,600.$

The following information is available concerning direct materials.

Direct Materials$-$Ceramic Clay

Beginning Inventory

Purchase of Ceramic Clay

Ending Inventory

$0$ pounds @ $$1\mathrm{.}60$ per pound

$40,000$ pounds @ $$1\mathrm{.}60$ per pound

$12,500$ pounds @ $$1\mathrm{.}60$ per pound

Each coffee mug contains four ounces of ceramic clay. There are sixteen ounces in a pound. The company starts $110,000$ mugs for the period.

Direct Materials$-$Decals

$x\mathrm{.}06=6\mathrm{.}600\mathrm{.}00$

Beginning Inventory

$0$ decals @$.05$ per decal

Purchases $150,000$ decals @$.05$ per decal

Ending Inventory $44,000$ decals @$.05$ per decal

$106,000$ decals were used during this period.

The Work$-$in$-$Process account has the following information.

Beginning Work$-$in$-$Process contains zero mugs.

Ending Work$-$in$-$Process contains $4,000$ mugs.

The Finished Goods account has the following Information:

Beginning Finished Goods contains $200,000$ mugs.

Ending Finished Goods contains $100,000$ mugs.

he selling price is $$2\mathrm{.}50$ per mug.

Ang administrative Costs totaled $$80,000$ and the tax rate was $30\%.$

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