Question

how do i calculate?

Answer 1

1	cost of direct materials used			171,000
2	cost of direct labor used			192,500
3	cost of goods manufactued			459,475
4	cost of goods sold			492,375
5	Gross profit			907,625
6	overapplied or underapplied oh			56,125

Raw Materials					Work in process
RM-April 30	32,000				WIP-April30	9,300
purchases	187,000				DM used	171,000
		11,000	ind materials		DL used	192,500	459,475	cost of goods mfg
		171,000	DM used		OH applied	105875
RM-May 31	37,000				WIP-may 31	19,200
Facotry payroll					finished goods
Factory	250,000				Fg-april 30	66,000
payroll		57,500	ind labor		Cost of	459,475	492,375	COGS
		192,500	DL used		goods mfg
					end bal	33,100
Factory overhead
ind materials	10,000	105,875	OH applied
ind labor	57,500
other oh costs	94,500
underapp	56,125
income Statement(partial)
Sales			1,400,000
cost of goods sold			492,375
Gross profit			907,625