The balances in the perpeturla inventory accounts of hillsdale Manufacturing corporation at the beginning and end of the current year are as follows: Inventory Accounts; End of Year Beginning of Year Materials 26,000 22,000 Work in process 9000 5,000 Finished Goods inventory 25,000 38,000 The total dollar amounts debited and credited during the year to the account used in recording manufacturing activities are as follows account Debit entries credit entries Materials inventory 410,000 $????? Direct labor payable 189,000 192,000 Manufacturing overhead 393,600 393,600 Work in process inventory ? ? finished Golod inventory ? ? Using these data, state or compute for the year the following amounts a. Direct materials puchased for this answer I put $410,00 but what is the credit entry then and what is the connection with the end and beginning of the year. confused here. b. Direct materials used for this i put 4000 but this is subtracting the end and beginning of the year how does this connect to 410,000 c. Payments of direct labor payroll for this is subtracting debit from credit and listed 3000 is this correct c. directe labor cost payroll I already answered this in the above question d. Total manufacturing cost charged to work in process inventory during the year Is the answer 4000? e. The cost of finished goods manufactrued is the answer 13000? f. The cost of goods sold need help here g. Total amount to be classified as inventory in the year-end balance sheet need help h. Prepare a schedule of the cost of finished goods manufactured.

35 Minutes, Medium a. (1) Direct materials purchased (debits) (2) PROBLEM 16.5A HILLSDALE MANUFACTURING Direct materials used: Materials inventory, beginning of year Add: Purchases of direct materials Cost of direct materials available for use Less: Materials inventory, end of year Cost of direct materials used $22,000 $26,000 (3) Payments of direct labor payrolls (debits) $189,000 (4) Direct labor cost assigned to production (credits) $192,000 (5) Total manufacturing costs: Direct materials used [part a (2)] Direct labor cost Manufacturing overhead Total manufacturing costs (6) Cost of finished goods manufactured: Work in process inventory, beginning of year Add: Total manufacturing costs [part a (5)] Cost of all goods in process during the year Less: Work in process inventory, end of year Cost of finished goods manufactured (7) Cost of goods sold: Beginning inventory of finished goods Add: Cost of finished goods manufactured [part a (6)] Cost of goods available for sale Less: Ending inventory of finished goods Cost of goods sold (8) Total inventory: Materials inventory Work in process inventory Finished goods inventory Total inventory MANUFACTURING CORP. b. t of Finished Goods Manufactured Ended December 31, 20__ Work in process inventory, beginning of year Add: Manufacturing costs assigned to production: Direct materials used [part a (2)] Direct labor Manufacturing overhead Total manufacturing costs Cost of all goods in process during the year Less: Work in process, end of year Cost of finished goods manufactured