managerial accounting 4085933 2
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| Raw materials used | $200,000 |
| Total manufacturing costs charged to production during the year (includes raw materials, direct labor, and manufacturing overhead applied at a rate of 60 percent of direct labor costs) |
581,000 |
| Cost of goods available for sale | 726,000 |
| Selling and general expenses | 40,000 |
| Inventories | ||
|---|---|---|
| Beginning | Ending | |
| Raw materials | $70,000 | $80,000 |
| Work-in-process | 85,000 | 30,000 |
| Finished goods | 90,000 | 110,000 |
Determine each of the following:
(a) Cost of raw materials purchased
$
(b) Direct labor costs charged to production
$
(c) Cost of goods manufactured
$
(d) Cost of goods sold
$
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