1 EM Manufacturing

Materials inventory, June 1 20,000

Add:Materials Purchases 110,000
Raw Materials Available for Use 130,000
Less: Materials inventory, June 30 26,000
Raw Materials Used 104,000
Direct Labor 250,000
Factory Overhead 125,000
Total Manufacturing Costs 479,000
Add: Work in process, June 1 40,000
Total Cost of Goods Placed in Process 519,000
Less: Work in process,June 30 36,000
Cost of Goods Manufactured 483,000
Add: Finished Goods Inventory, June 1 102,000
Total Goods Available for Sale 585,000
Less: Finished Goods Inventory, June 30 105,000
Cost of Goods Sold 480,000

2
Materials inventory, Beginning 22,000
Add:Materials Purchases 1,545,000
Raw Materials Available for Use 1,567,000
Less: Materials inventory, End 245,000
Raw Materials Used 1,322,000
Direct Labor 115,200
Factory Overhead
Depreciation-Factory 25,000
Factory Supplies 25,000
Factory Taxes and Licenses 75,000
Factory Utilities 50,000
Indirect Labor 350,000 525,000
Total Manufacturing Costs 1,962,200
Add: Work in process, Beginning 100,000
Total Cost of Goods Placed in Process 2,062,200
Less: Work in process, End 615,000
Cost of Goods Manufactured 1,447,200
Add: Finished Goods Inventory, Beginning 486,300
Total Goods Available for Sale 1,933,500
Less: Finished Goods Inventory, End 250,000
Cost of Goods Sold 1,683,500

3
Total Manufacturing Costs 300,000
Add: Work in process, Beginning 30,000
Total Cost of Goods Placed in Process 330,000
Less: Work in process, End 50,000
Cost of Goods Manufactured
Add: Finished Goods Inventory, Beginning
Total Goods Available for Sale
Less: Finished Goods Inventory, End
Cost of Goods Sold

4
Materials inventory, Beginning 80,000
Add:Materials Purchases
Raw Materials Available for Use
Less: Materials inventory, End 100,000
Raw Materials Used
Direct Labor 240,000
Factory Overhead
Depreciation-Factory
Factory Supplies
Factory Taxes and Licenses
Factory Utilities
Indirect Labor 216,000
Total Manufacturing Costs
Add: Work in process, Beginning 50,000
Total Cost of Goods Placed in Process
Less: Work in process, End 70,000
Cost of Goods Manufactured
Add: Finished Goods Inventory, Beginning 120,000
Total Goods Available for Sale 906,000
Less: Finished Goods Inventory, End 140,000
Cost of Goods Sold 766,000

5
Materials inventory, Beginning 22,000
Add:Materials Purchases 1,545,000
Raw Materials Available for Use 1,567,000
Less: Materials inventory, End 245,000
Raw Materials Used 1,322,000
Direct Labor 115,200
Factory Overhead
Depreciation-Factory 25,000
Factory Supplies 25,000
Factory Taxes and Licenses 75,000
Factory Utilities 50,000
Indirect Labor 350,000 525,000
Total Manufacturing Costs 1,962,200
Add: Work in process, Beginning 100,000
Total Cost of Goods Placed in Process 2,062,200

6
Total Manufacturing Costs 150,000
Add: Work in process, Beginning -
Total Cost of Goods Placed in Process 150,000
Less: Work in process, End -
Cost of Goods Manufactured 150,000
Add: Finished Goods Inventory, Beginning -
Total Goods Available for Sale 150,000
Less: Finished Goods Inventory, End -
Cost of Goods Sold 150,000

7 ME Manufacturing
Materials inventory, Beginning
Add:Materials Purchases
Raw Materials Available for Use
Less: Materials inventory, End
Raw Materials Used 215,000
Direct Labor
Factory Overhead
Depreciation-Factory
Factory Supplies
Factory Taxes and Licenses
Factory Utilities
Indirect Labor
Total Manufacturing Costs 375,000
Add: Work in process, Beginning -
Total Cost of Goods Placed in Process 375,000
Less: Work in process, End -
Cost of Goods Manufactured 375,000
Add: Finished Goods Inventory, Beginning
Total Goods Available for Sale
Less: Finished Goods Inventory, End
Cost of Goods Sold

8 DD Co.
Materials inventory, Beginning 72,000
Add:Materials Purchases 168,000
Raw Materials Available for Use 240,000
Less: Materials inventory, End 60,000
Raw Materials Used 180,000
Direct Labor 120,000
PRIME COST 300,000

9
Materials inventory, Beginning 46,000
Add:Materials Purchases 75,000
Raw Materials Available for Use 121,000
Less: Materials inventory, End 26,000
Raw Materials Used 95,000
Direct Labor 45,000
Factory Overhead
Factory Supervisory 18,000
Factory Insurance 12,000
Factory Depreciation 22,000
Indirect Labor 11,000 63,000
Total Manufacturing Costs 203,000
Add: Work in process, Beginning 30,000
Total Cost of Goods Placed in Process 233,000
Less: Work in process, End 35,000
Cost of Goods Manufactured 198,000
Add: Finished Goods Inventory, Beginning 25,000
Total Goods Available for Sale 223,000
Less: Finished Goods Inventory, End 32,000
Cost of Goods Sold 191,000

10
Materials inventory, Beginning 72,000
Add:Materials Purchases 168,000
Raw Materials Available for Use 240,000
Less: Materials inventory, End 60,000
Raw Materials Used 180,000
Direct Labor 120,000
Factory Overhead
Total Manufacturing Costs
Add: Work in process, Beginning 36,000
Total Cost of Goods Placed in Process
Less: Work in process, End 24,000
Cost of Goods Manufactured
Add: Finished Goods Inventory, Beginning 108,000
Total Goods Available for Sale
Less: Finished Goods Inventory, End 144,000
Cost of Goods Sold
 11
Materials inventory, Beginning
Add:Materials Purchases
Raw Materials Available for Use
Less: Materials inventory, End
Raw Materials Used
Direct Labor
Factory Overhead
Total Manufacturing Costs
Add: Work in process, Beginning
Total Cost of Goods Placed in Process
Less: Work in process, End
Cost of Goods Manufactured 500,000
Add: Finished Goods Inventory, Beginning 75,000
Total Goods Available for Sale 575,000
Less: Finished Goods Inventory, End 125,000
Cost of Goods Sold

12 ending inventory ME Manufacuting

Materials inventory, Beginning
Add:Materials Purchases
Raw Materials Available for Use
Less: Materials inventory, End
Raw Materials Used
Direct Labor
Factory Overhead
Factory Supervisory
Factory Insurance
Factory Depreciation
Indirect Labor
Total Manufacturing Costs
Add: Work in process, Beginning
Total Cost of Goods Placed in Process
Less: Work in process, End
Cost of Goods Manufactured
Add: Finished Goods Inventory, Beginning
Total Goods Available for Sale
Less: Finished Goods Inventory, End
Cost of Goods Sold

13
Materials inventory, Beginning 46,000
Add:Materials Purchases 75,000
Raw Materials Available for Use 121,000
Less: Materials inventory, End 26,000
Raw Materials Used 95,000

14 EM Manufacturing
Materials inventory, June 1
Add:Materials Purchases
Raw Materials Available for Use
Less: Materials inventory, June 30
Raw Materials Used
Direct Labor
Factory Overhead
Depreciation expense-plant & equipment
Equipment repairs expense, factory
Plant supervisor's salary
Insurance expense, plant & equipment
Utilities expense, plant
Indirect labor
Manufacturing supplies expense
Small tools expense
Total Manufacturing Costs
Add: Work in process, June 1
Total Cost of Goods Placed in Process
Less: Work in process,June 30
Cost of Goods Manufactured
Add: Finished Goods Inventory, June 1
Total Goods Available for Sale
Less: Finished Goods Inventory, June 30
Cost of Goods Sold

15 AS Company
Materials inventory, Beginning 80,000
Add:Materials Purchases 370,000
Raw Materials Available for Use 450,000
Less: Materials inventory, End 100,000
Raw Materials Used 350,000
Direct Labor 240,000
Factory Overhead 216,000
Total Manufacturing Costs 806,000
Add: Work in process, Beginning 50,000
Total Cost of Goods Placed in Process 856,000
Less: Work in process, End 70,000
Cost of Goods Manufactured 786,000
Add: Finished Goods Inventory, Beginning 120,000
Total Goods Available for Sale 906,000
Less: Finished Goods Inventory, End 140,000
Cost of Goods Sold 766,000

16
Materials inventory, Beginning
Add:Materials Purchases 350,000
Raw Materials Available for Use 350,000
Less: Materials inventory, End 20,000
Raw Materials Used 330,000

17
Materials inventory, Beginning
Add:Materials Purchases
Raw Materials Available for Use
Less: Materials inventory, End
Raw Materials Used
Direct Labor
Factory Overhead
Total Manufacturing Costs
Add: Work in process, Beginning
Total Cost of Goods Placed in Process
Less: Work in process, End
Cost of Goods Manufactured
Add: Finished Goods Inventory, Beginning
Total Goods Available for Sale
Less: Finished Goods Inventory, End
Cost of Goods Sold

18
Materials inventory, Beginning 72,000
Add:Materials Purchases 168,000
Raw Materials Available for Use 240,000
Less: Materials inventory, End 60,000
Raw Materials Used 180,000
Direct Labor 120,000
Factory Overhead
CONVERSION COST

19 Cabundoc Manufacturing
Materials inventory, Beginning 70,000
Add:Materials Purchases 340,000
Raw Materials Available for Use 410,000
Less: Materials inventory, End 60,000
Raw Materials Used 350,000
Direct Labor 300,000
Factory Overhead 337,500
Total Manufacturing Costs 987,500
Add: Work in process, Beginning 150,000
Total Cost of Goods Placed in Process 1,137,500
Less: Work in process, End 301,500
Cost of Goods Manufactured 836,000