Indicate the missing amount for each letter. Case
1 2
Direct materials used $9,780 $ 3030 (g)
Direct labor 5,950 8,300
Manufacturing overhead 8,870 4,880
Total manufacturing costs 24600 (a) 16,210
Beginning work in process inventory1,510 10060 (h)
Ending work in process inventory 8140 (b) 3,650
Sales revenue 25,780 33710
(i) Sales discounts 2,810 2,070
Cost of goods manufactured 17,970 22,620
Beginning finished goods inventory 4890 (c) 4,030
Goods available for sale 22,860 26650 (j)
Cost of goods sold 19140 (d) 23540 (k)
Ending finished goods inventory 3,720 3,110
Gross profit 3830 (e) 8,100
Operating expenses 3,510 2770
(l) Net income 320 (f) 5,330

Follows are the solution to this question:

Explanation:

                                                       Case 1

                                      Production cost of goods

Work is under way, start                                                            1510

Material direct                                     9780

Labor Direct                                        5950

Overhead production                        8870

Total cost of production                                           24600  

Total work costs under way                                     26110

Less: Finishing job in phase                                       8140

Generated cost of goods                                          17970

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