Homework Answers
| Raw Materials Inventory | Work-in-Process Inventory | Finished Goods Inventory | |||||||||||
| Bal. | $4500 | Bal. | $6500 | Bal. | $5000 | ||||||||
| 27000 | 25500 | (a) | (b) | 20000 | 30000 | (c) | 30000 | 25000 | (d) | ||||
| 3000 | |||||||||||||
| 6900 | |||||||||||||
| Bal. | $6000 | Bal. | $6400 | Bal. | $10000 | ||||||||
| Accumulated Depreciation | Accounts Payable | Wages Payable | |||||||||||
| 13000 | 27000 | 4600 | (e) | ||||||||||
| Manufacturing Overhead | Cost of Goods Sold | ||||||||||||
| 5500 | 6900 | (g) | 25000 | ||||||||||
| 1600 | 13200 | (f) | 13200 | ||||||||||
| 13000 | |||||||||||||
| Bal. | 0 | Bal. | 38200 | ||||||||||
a) Materials used= $4500+27000-6000= $25500
b) Direct materials= $30000+6400-6500-3000-6900= $20000
c) Cost of goods manufactured= $30000
d) Unadjusted cost of goods sold= $5000+30000-10000= $25000
e) Total wages payable= $3000+1600= $4600
f) Underapplied overhead= $5500+1600+13000-6900= $13200
g) Unadjusted cost of goods sold= $38200-13200= $25000
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