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Required information Problem 10-27 Schedule of cost of goods manufactured and sold LO 10-3 (The following information applies to the questions displayed below.) Antioch Company

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Required information Problem 10-27 Schedule of cost of goods manufactured and sold LO 10-3 (The following information applies to the questions displayed below.) Antioch Company makes eBook readers. The company had the following amounts at the beginning of 2018: Cash, $662,000: Raw Materials Inventory. $53,000; Work in Process Inventory. $33,000: Finished Goods Inventory. $44,000; Common Stock, $601,000, and Retained Earnings. $191,000. Antioch experienced the following accounting events during 2018. Other than the adjusting entries for depreciation, assume that all transactions are cash transactions. 1. Paid $31,000 of research and development costs. 2. Pald $67,000 for raw materials that will be used to make eBook readers. 3. Placed $96,000 of the raw materials cost into the process of manufacturing eBook readers. 4. Pald $68,000 for salaries of selling and administrative employees. 5. Paid $99,000 for wages of production workers. 6. Paid $137,000 to purchase equipment used in selling and administrative offices. 7. Recognized depreciation on the office equipment. The equipment was acquired on January 1, 2018. It has a $17,000 salvage value and a six-year life. The amount of depreciation is computed as [(Cost-salvage) + useful life) Specifically. ($137,000 - $17,000) - 6 - $20,000. 8. Paid $143,000 to purchase manufacturing equipment. 9. Recognized depreciation on the manufacturing equipment. The equipment was acquired on January 1, 2018. It has a $24,000 salvage value and a seven-year life. The amount of depreciation is computed as (Cost-salvage) - useful life). Specifically, ($143,000 - $24,000) - 7 - $17,000. 10. Paid $52,000 for rent and utility costs on the manufacturing facility. 11. Paid $77,000 for Inventory holding expenses for completed eBook readers (rental of warehouse space, salaries of warehouse personnel, and other general storage cost). 12. Completed and transferred eBook readers that had total cost of $259,000 from work in process inventory to finished goods. 13. Sold 850 eBook readers for $439,000. 14. It cost Antioch $161,500 to make the eBook readers sold in Event 13 ANTIOCH COMPANY Financial Statements Model Stockholders' Equity Income Statement Event No. Cash Raw Materials - Stateme Assets Work in Finished Process Goods Inventory 33.000 44.000 + Office Furniture Manufacturing Equipment Common Stock Retained Earnings Expense 662000 53,000 601.000 - 191.000 1 . 662,000 + 53,000 0 601,000+ 191,000 0 0 0 0 Problem 10-27 Part 0-1. Prepare a schedule of cost of goods manufactured and sold for the year. (Amounts to be deducted should be indicated with a minus sign.) ANTIOCH COMPANY Schedule of Cost of Goods Manufactured and Sold For the Year Ended December 31, 2018 Beginning raw materials Inventory $ 53,000 Purchases 67.000 Raw materials available Ending raw materials inventory Raw materials used 120,000 Labor Overhead Total manufacturing costs 120,000 Beginning work in process inventory Total work in process inventory 120,000 Ending work in process inventory Cost of goods manufactured 120,000 Beginning finished goods inventory Goods available 120,000 Ending finished goods inventory Cost of goods sold $ 120,000 2. Prepare a formal income statement for the year, ANTIOCH COMPANY Income Statement For the Year Ended December 31, 2018 3. Prepare a balance sheet for the year ANTIOCH COMPANY Balance Sheet As of December 31, 2018 Assets Total assets Stockholders' Equity Total stockholders' equity

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