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1)

Comporation has provided the following data for the month of March 2014:
Inventories
Beg
End
Raw Materials
$21,000 $35,000
Work in process
$17,000 $19,000
Finshed goods
$46,000 $38,000
Additional information
Raw materials purchases
$76,000
Direct labor cost
$81,000
Manufacturing overhead incurred
$42,000
Manufacturing overhead applies
$44,000
Selling expenses
$20,000
Administration expenses
$15,000
Sales revenue
$275,000
Required:
a) Compare the cost of goods manufactured for the month ended March 31,2014,
ABC Corporation
Cost of Goods Manufactured
For the month ended March31,2014
Dir.materials consumed
Beg Raw materials
$21,000
Add:Purchase
$76,000
Materials available use
$97,000
Less:End materials
$35,000
D.Mat consumed
$62,000
Direct labor cost
$81,000
Manufacturing overhead applied
$44,000
total manuf cost
$187,000
Add:Beg work in process
$17,000
$204,000
Less:End worl in process
$19,000
Cost of goods manufa
$185,000

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