P 2-25, Hofstra Plastics A. Felix Philaret S / 08.30.

0005
1) Direct Material Inventory 31/08/2007

Direct Material Inventory 8/1/2007 90

Direct Material Purchased 360
Direct Material Inventory 8/31/2007 450
-75
Direct Material Used 375

2) Fixed Manufacturing Overhead cost for august

Tot. Manufact. OH = Var. Manufact OH + Fixed Manufact. OH

480 = 250 + x
x = 230

3) Direct Manufacturing Labor Cost for August

Tot. Manufact. Cost = Direct Materials Used + Direct Manufact. Labor +

Tot. Manufact OH
1600 = 375 + x +
480
x = 745

4) WIP Inventory 31/08/2007

WIP Inventory 01/08/2007 200

Total Manufact. Cost 1600
WIP Inventory 31/08/2007 (x)
Cost of Goods Manufact. 1650

x = 150

5) Goods Available for Slae in August

Finished Goods Inventory 01/08/2007 125

Cost of Goods Manufact 1650
COG awal 1775

6) Finished Goods Inventory 31/08/2007

Finished Goods Inventory 01/08/2007 125

Cost of Goods Manufact 1650
Finished Goods Inventory 31/08/2007 (x)
 Cost of Goods Sold 1700
x = 75
P 2-26, Marvin Department Store A. Felix Philaret S / 08.30.0005

A) Cost of Goods Sold Purchased

Purchases 155000
Purchases Return and Allowance 4000
Purchase Discount -6000
Nett Purchase 145000

B) Cost of Goods Sold

Merchandise Inventory 01/01/2007 27000

Cost of Goods Purchases 152000
Merchandise Inventory 31/01/2009 -34000
Cost of Goods Sold 145000