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! Required information Use the following information for the Exercises below. The following selected account balances are provided for Delray Mfg. $ Sales Raw materials

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! Required information Use the following information for the Exercises below. The following selected account balances are provided for Delray Mfg. $ Sales Raw materials inventory, beginning Work in process inventory, beginning Finished goods inventory, beginning Raw materials purchases Direct labor Factory supplies used (indirect materials) Indirect labor Repairs-Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, ending work in process inventory, ending Finished goods inventory, ending 1,011,eee 42,000 54,400 61,500 199,200 242,000 19,800 58,000 5,250 55,000 106,000 142,000 43,880 43,200 67,900 Exercise 18-13 Prepare schedule of cost of goods manufactured LO P2 Exercise 18-13 Prepare schedule of cost of goods manufactured LO P2 Prepare its schedule of cost of goods manufactured for the current year ended December 31 DELRAY MFG. Schedule of Cost of Goods Manufactured For Year Ended December 31, Year 1 Direct materials Raw materials inventory, beginning $ 42,000 Add: Raw materials purchases Raw materials available for use 42.000 Less: Raw materials inventory, ending Direct materials used Direct labor $ 42,000 Factory overhead Factory supplies used Indirect labor Repairs--Factory equipment Rent cost of factory building Required information Dieci Tabor Factory overhead: Factory supplies used Indirect labor Repairs-Factory equipment Rent cost of factory building 0 42.000 Total factory overhead costs Total manufacturing costs Add: Work in process inventory, beginning Total cost of work in process Less: Work in process inventory, ending Cost of goods manufactured 42.000 $ 42.000 Required information DELRAY MFG Income Statement For Year Ended December 31, Year 1 Sales Cost of goods sold Cost of goods manufactured 0 0 Finished goods inventory, beginning Cost of goods available for sale Less: Finished goods inventory, ending Cost of goods sold Gross profit Operating expenses Advertising expense General and administrative expenses Total operating expenses Operating income 0 0

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