Homework Answers
BECK MANUFACTURING
Schedule Of Cost Of Goods Manufactured
For the year ended December 31,2017
Direct Materials 52000
Direct Labour 31100
Factory Overheads Costs 69,500
Total Manufacturing Costs 1,52,600
Add- Work in process, December 31, 2016 16,800
Total cost in work in process 1,69,400
less - Work in process december 31, 2017 (13,700)
Cost Of Goods Manufactured 1,55,700
Add - Opening Stock OF Finished Goods December 31,2016 17,500
Less - Closing Stock Of Finished Goods December 31,2017 (18,600)
Cost Of Goods Sold 1,54,600
Hence,
1. Cost Of Goods Manufactured for the year = 1,55,700
2. Cost Of Goods Sold =1,54,600.
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