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The following T-accounts record the operations of Bramble Co.: Assume all raw materials are direct materials. Beginning BalanFinished Goods 45,000 Beginning Balance COGM ? 640,000 Ending Balance 15,000 (a) Calculate the amount of direct materials use

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Answer #1

(a)

Direct material used:

= $25,000 + $230,000 - $18,000

= $237,000

(b)

Cost of goods manufactured:

= $640,000 + $15,000 - $45,000

= $610,000

(c)

Total manufacturing overhead cost:

= $610,000 + $28,000 - $165,000 - $36,000 - $237,000

= $200,000

(d)

Total manufacturing costs:

= $237,000 + $165,000 + $200,000

= $602,000

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