Question

1) Precio Capodados y of Acha continue $14.000 Actual direct labor-bosword The applied applied matering och farby A) 33,000 denied B) 53,000 ped C) 512.000 appland D) 512.000 applied 19) Bona Carpentice has provided the following data cancing lasten per Purchases of materials Tadirect included in mangoverhead Direct laborcom Manufacturing oval applied to Work in Proce Undesapplied head $ 33,000 5400 $50,000 $ 75,000 35.000 Beginning Esting 5 10,000 $15.000 $ 56,000 3 72.000 5 41,000 349,000 Rasimentary Work in process is Finished poodiary Any deplied or overleden hadded at to cost of poodsald. How much is the adjusted cost of goods sold on the Schedule of Cont of Good Sold A) 5136,000 B) 165,000 C) 5144,000 D) 5141.000 I 100% Page 2 Focus O words O 100 Type here to search

Answer 1

18
Actual manufacturing overhead cost	84000
Less: Manufacturing overhead applied	81000	=27000*3
Underapplied Manufacturing overhead	3000
Option A is correct

19
Schedule of Cost of Goods Manufactured
Direct materials:
Beginning raw materials inventory	10000
Add: Purchases of raw materials	33000
Total raw materials available	43000
Less: Ending raw materials inventory	15000
Raw materials used in production	28000
Less: Indirect materials included in manufacturing overhead	4000	24000
Direct labor		58000
Manufacturing overhead applied to work in process		78000
Total manufacturing costs		160000
Add: Beginning work in process inventory		56000
		216000
Less: Ending work in process inventory		72000
Cost of goods manufactured		144000
Schedule of Cost of Goods Sold
Beginning Finished goods inventory	41000
Add: Cost of goods manufactured	144000
Cost of goods available for sale	185000
Less: Ending Finished goods inventory	49000
Unadjusted cost of goods sold	136000
Add: Underapplied overhead	5000
Adjusted cost of goods sold	141000
Option D $141,000 is correct