Vous êtes sur la page 1sur 6

Solution:

Beginning Balance
Direct Materials
Direct Labor
Mfg. Overheads
Finished Goods Inv.
Ending Balance

$
$
$
$
$
$

84,390.00
258,714.00
309,167.00
140,281.00
705,226.00
87,326.00 Ending Balance = Beginning Balance + Dir

Manufacturing costs for the month = Direct Materials + Direct Labor + Mfg. Ov

Cost of goods manufactured is the finished goods inventory which is $ 705,226

Ending inventory balance as calculated above is $ 87,326

ginning Balance + Direct Materials + Direct Labor + Mfg. Overheads - Finished Goods Inv

rect Labor + Mfg. Overheads = $ 258,714 + $ 309,167 + $ 140,281 = $ 708,162

y which is $ 705,226

d Goods Inv

708,162