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X Data Table Data Table Huber Company Post-Closing Trial Balance December 31, 2016 Budgeted total sales, all on account Budgeted direct materials to be purchased and used Budgeted direct labor cost Budgeted manufacturing overhead costs 309,000 38,000 14,500 Credit Account Cash Accounts Receivable Raw Materials Inventory Finished Goods Inventory Equipment Accumulated Depreciation Accounts Payable Common Stock Retained Earnings Totals Debit $40,000 26,200 8,000 25,900 165,000 Variable manufacturing overhead Depreciation Insurance and property taxes 2,400 1,400 1,400 71,100 Budgeted cost of goods sold Budgeted selling and administrative expenses 70,000 10,500 50,000 134,600 265,100 Salaries expense Rent expense Insurance expense Depreciation expense Supplies expense 8,000 1,500 1,600 150 3,090 265,000 $265,100 $ Budgeted cash receipts from customers udgeted income tay eynense Print Done PrintDone