会计学-企业的决策地基础问题详解.docx

管理会计作业（chapter16-20） Chapter 16 P757 16.5A a. 　 (1) Direct materials purchased $ 410,000 　 　 (2) Direct materials used: 　 　 　 　 　 Materials inventory, beginning of year $ 22,000 　 　 　 　 Add: Purchases of direct materials 410,000 　 　 　 　 Cost of direct materials available for use $ 432,000 　 　 　 　 Less: Materials inventory, end of year 26,000 　 　 　 　 Cost of direct materials used $ 406,000 　 　 (3) 　 Payments of direct labor payrolls $ 189,000 　 　 (4) 　 Direct labor cost assigned to production $ 192,000 　 　 (5) Total manufacturing costs: 　 　 　 　 　 Direct materials used [part a (2)] $ 406,000 　 　 　 　 Direct labor cost 192,000 　 　 　 　 Manufacturing overhead 393,600 　 　 　 　 Total manufacturing costs $ 991,600 　 　 (6) Cost of finished goods manufactured: 　 　 　 　 　 Work in process inventory, beginning of year $ 5,000 　 　 　 　 Add: Total manufacturing costs [part a (5)] 991,600 　 　 　 　 Cost of all goods in process during the year $ 996,600 　 　 　 　 Less: Work in process inventory, end of year 9,000 　 　 　 　 Cost of finished goods manufactured $ 987,600 　 　 　 　 　 　 　 　 (7) Cost of goods sold: 　 　 　 　 　 Beginning inventory of finished goods $ 38,000 　 　 　 　 Add: Cost of finished goods manufactured [part a (6)] 987,600 　 　 　 　 Cost of goods available for sale $ 1,025,600 　 　 　 　 Less: Ending inventory of finished goods 25,000 　 　 　 　 Cost of goods sold $ 1,000,600 　 　 (8) Total inventory: 　 　 　 　 　 Materials inventory $ 26,000 　 　 　 　 Work in process inventory 9,000 　 　 　 　 Finished goods inventory 25,000 　 　 　 　 Total inventory $ 60,000 b. HILLSDALE MANUFACTURING CORP. 　 Schedule of the Cost of Finished Goods Manufactured 　 For the Year Ended December 31, 20__ Work in process inventory, beginning of year 　 　 　 $ 5,000 Add: Manufacturing costs