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Opening inventory (units) 1,000 Production (units) 12,600 Ending inventory (units) 1,400 Sales price (per unit) $250.00 Description Product quality inspector Amount ($) 76,300 Depreciation (factory)

Opening inventory (units) 1,000 Production (units) 12,600 Ending inventory (units) 1,400 Sales price (per unit) $250.00 Description Product quality inspector Amount ($) 76,300 Depreciation (factory) 280,600 Salary, sales manager 103,700 Accounting dept. costs 164,700 Direct Labour 350,800 Depreciation (head office) 216,600 Assembly line supervisor's salary 94,600 Property taxes (factory) 33,600 Indirect labour 143,400 Administrative costs, head office 140,300 Indirect materials 115,900 Raw material purchases 562,000 Opening Finished Goods Inventory 21,400 Closing Finished Goods Inventory 28,800 Opening raw materials inventory 13,000 Closing raw materials inventory 10,700 Opening WIP Inventory 6,200 Closing WIP Inventory 11,900 What is the total Direct Materials Used from the Schedule of Cost of Goods Manufactured? A/ What is the total Direct Labour from the Schedule of Cost of Goods Manufactured? A/ What is the total Manufacturing Overhead costs from the Schedule of Cost of Goods Manufactured? A/ What is the total Cost of Goods Manufactured from the Schedule of Cost of Goods Manufactured? What is the total Cost of Goods Sold from the Cost of Goods Sold Statement? I A/ What is the total Operating Income, also called Income before Income Taxes, from the Income Statement

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