会计学企业决策的基础答案VIP专享

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 assigned to production: Direct materials used [part a (2 )] $ 406,000 Direct labor 192,000 Manufacturing overhead 393,600 Total manufacturing costs 991,600 Cost of all goods in process during the year $ 9...