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Statement of cost of goods manufactured for a manufacturing company
Cost data for Johnstone Manufacturing Company for the month ended March 31 are as follows:
DATA
Inventories	March 1	March 31
Materials	$234,000	$215,160
Work in process	485,710	568,710
Finished goods	653,200	686,260
Direct labor		$3,900,000
Materials purchased during March		2,970,900
Factory overhead incurred during March:
Indirect labor		356,570
Machinery depreciation		234,000
Heat, light, and power		195,000
Supplies		38,880
Property taxes		33,420
Miscellaneous costs		50,920
Select the corresponding accounts in the dropdowns in cells B26, B28:B33, B35:B40, B44. Using formulas and cell references, perform the required analysis, and input your answers into the green cells in the C, D, and E columns. Transfer the numeric results for the green entry cells (E26, C28:C31, D32:D33, C35:C40, D41, E42:E45, C47) into the appropriate fields in CNOWv2 for grading.
	Johnstone Manufacturing Company
	Statement of Cost of Goods Manufactured
	For the Month Ended March 31	Formulas
a.
	Direct materials:
	Factory overhead:
	Total factory overhead
	Total manufacturing costs incurred during March
	Total manufacturing costs
	Cost of goods manufactured
b.	Cost of goods sold for March