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On January 1, 2020, John Smith launched a computer services company, Technology Business Solutions that is organized as a corporation and provides computer consulting services

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On January 1, 2020, John Smith launched a computer services company, Technology Business Solutions that is organized as a corporation and provides computer consulting services and computer system installations. Smith adopts the calendar year for reporting purposes. After the initial success of the company, John Smith continues to operate Technology Business Solutions and has expanded into computer systems manufacturing and sales. They are currently contracting with several large businesses to develop and construct their IT systems. They are several months into the planning and production of these systems and the information for the current month is as follows: Beginning balance Ending balance Raw materials Work in process Finished goods $19,000 $32,000 $46,500 $8,000 $55,950 $54,275 The company applies overhead to jobs using a predetermined overhead rate based on direct labor hours. At the beginning of the year, the company estimated that it would work 15,000 direct labor hours and incur $315,000 in manufacturing overhead cost. The following transactions were recorded for the current month: 1. Raw materials were purchased on account in the amount of $78,000. 2. Raw materials requisitioned for use in production totaled $89,000 ($68,000 direct and $21,000 indirect). 3. The following employee costs were incurred: direct labor was $77,000; indirect labor was $12,000, and executive salaries were $24,000. 4. Selling costs, consisting of commissions for a contracted sales staff and advertising, were incurred in the amount of $48,000. 5. Utility costs were incurred in the amount of $15,000, $9,500 of which was for the factory and the rest for the administrative offices. 6. Depreciation for the month was $28,000 of which $22,000 is related to factory operations and the rest is related to selling and administrative activities. 7. Manufacturing overhead was applied to jobs. The actual level of activity for this month was 2,825 direct labor hours. 8. Sales for the month on account totaled $343,000. f. Prepare an income statement for the year in good form based on the information given. Include within your income statement your schedule of cost of goods sold. B. Give the total amount/cost from the information above for the following cost classifications: 1. Product Costs 2. Period Costs 3. Prime Costs 4. Conversion Costs Label all work appropriately! ODB000 boston olib D 000 home to sto boss 1000.552 000 Lobo w omento vive to love Do the balloon monoton

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