An analysis of the accounts of Roberts Company reveals the following manufacturing cost data for the month ended June 30, 2017

Inventory Beginning Ending
Raw materials $9,180 $17,480
Work in process 5,670 7,610
Finished goods 9,300 6,430

Costs incurred: raw materials purchases $57,050, direct labor $51,080, manufacturing overhead $23,010. The specific overhead costs were: indirect labor $5,790, factory insurance $4,900, machinery depreciation $4,640, machinery repairs $2,290, factory utilities $3,450, and miscellaneous factory costs $1,940. Assume that all raw materials used were direct materials.

a. Prepare the cost of goods manufactured schedule for the month ended June 30, 2017.
b. Show the presentation of the ending inventories on the June 30, 2017, balance sheet.

The answers are given below;

Explanation:                       Amount in $

Raw materials-opening      9,180

Raw Materials-ending        (17,480)

WIP-Opening                       5,670

WIP-Closing                         (7,610)

Raw Materials-Purchases  57,050

Direct Labor                       51,080

Manufacturing overheads 23,010

Indirect labor                        5,790

Factory Insurance                4,900

Machinery Repairs              2,290

Factory utilities                   3,450

Miscellaneous factory costs 1,940

Cost of Goods Manufactured for June 2017 139,270

b. Extracts from Balance Sheet

  Current Assets

   Finished Goods-Ending Inventory       $6,430

   Work in Process-Ending Inventory      $7,610

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.

answer: penis

explanation: