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these three keep giving me trouble. I used what the table had in the bottom row but it still says its wrong. Schedule of Cost

these three keep giving me trouble. I used what the table had in the bottom row but it still says its wrong.
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Schedule of Cost of Goods Manufactured and Sold For the Year Ended December 31, Year 2 Beginning raw materials Inventory $ 53,000 Purchases 47,000 Raw materials available 100,000 Ending raw materials inventory 11,000 X Raw materials used 111,000 Labor 99,000 Overhead 66,000 Total manufacturing costs 276,000 Beginning work in process 38,000 inventory Total work in process inventory 314,000 Ending work in process inventory 49,000 X Cost of goods manufactured 363,000 Beginning finished goods inventory 44,000 Goods available 407,000 Ending finished goods inventory 110,600 X Cost of goods sold $ 517,600 Antioch Company makes eBook readers. The company had the following amounts at the beginning of Year 2: Cash $661,000; Raw Materials Inventory, $53,000; Work in Process Inventory. $38,000: Finished Goods Inventory, $44,000; Common Stock $603,000; and Retained Earnings. $193,000. Antioch experienced the following accounting events during Year 2. Other than the adjusting entries for depreciation, assume that all transactions are cash transactions 1. Paid $33,000 of research and development costs. 2. Paid $47,000 for raw materials that will be used to make eBook readers. 3. Placed $89,000 of the raw materials cost into the process of manufacturing eBook readers. 4. Paid $67,000 for salaries of selling and administrative employees. 5. Pald $99,000 for wages of production workers. 6. Paid $92,000 to purchase equipment used in selling and administrative offices. 7. Recognized depreciation on the office equipment. The equipment was acquired on January 1. Year 2. It has a $12,000 salvage value and a eight-year life. The amount of depreciation is computed as [(Cost - salvage) + useful life]. Specifically, ($92,000 - $12,000) + 8 = $10,000. 8. Paid $149,000 to purchase manufacturing equipment 9. Recognized depreciation on the manufacturing equipment. The equipment was acquired on January 1, Year 2. It has a $23,000 salvage value and a nine-year life. The amount of depreciation is computed as [(Cost - salvage) - useful life). Specifically ($149,000 - $23,000) + 9 = $14,000. 10. Paid $52,000 for rent and utility costs on the manufacturing facility 11. Paid $74,000 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 $243,000 from work in process inventory to finished goods. 13. Sold 980 eBook readers for $432,000. 14. It cost Antioch $176,400 to make the eBook readers sold in Event 13, Assets Stockholders' Equity Event No. Cash Raw Materials Work in Process Inventory 38,000+ Finished Goods BV Office Furniture BV Manufacturing Equipment Common Stock Retained Earnings Revenue 53,000 + 44,000+ 603,000 - 193,000 1. 661,000+ (33,000) (47,000) + + (33,000) 2. 47,000+ (89,000) 3. 89.000 + 4. + (67.000) 5. (67,000) (99,000) (92,000) + 99,000 13 6. .. 92,000 (10,000) 7 (10,000) 8 (149,000) 149,000/= 9. (14,000) 14,000 52,000 10. (52,000) (74,000) 11 (74,000) 12 (243,000) 243,000+ 13 432,000+ 432,000 14 + + (176,400) 110,600 432,000 (176,400) 264,600 Total 480,000+ 11,000+ 49,000 - 82.000 135,000 603,000 432.000 HUURDOLGUTTORE Stockholders' Equity Statement of Cash Flow Manufacturing Equipment II Common Stock + Retained Earnings Revenue Expense = Net Income = 603,000 + - 193,000 (33,000) + 11 33,000 (33,000) OA TI III (33,000) (47,000) + + 1 = + (67,000) 67,000/= (67,000) OA 1111111 (67,000) (99,000) (92,000) IA (10,000) 40,000 (10,000) 149,000= (149,000)| IA (14,000) OA (52,000) (74,000) (74,000) 74,000 = (74,000) = 111 432,000 432,000 432,000 432,000 (176,400) 176,400/= (176,400) 71,600 135,000 = 603,000 + 264,600 432,000 360,400 = (181,000)

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