
Respuesta :
Answer:
                             Case A      Case B       Case C
Direct materials used            $ 91,200    $72,720       $131,700
Direct labor                     59,280      90,560       18,500
Manufacturing overhead          49,120     82,680       105,500
Total manufacturing costs        199,600    245,960      255,700
Work in process 1/1/20 Â Â Â Â Â Â Â Â Â Â Â 26,710 Â Â Â Â 17,110 Â Â Â Â Â Â 84,200
Total cost of work in process      226,310     263,070     339,900
Work in process 12/31/20 Â Â Â Â Â Â Â Â Â Â 37,910 Â Â Â Â 13,240 Â Â Â Â Â Â Â 71,550
Cost of goods manufactured      188,400    249,830     268,350
Explanation:
Given:
                             Case A      Case B      Case C
Direct materials used              $ (a)     $72,720      $131,700
Direct labor                      59,280     90,560         (g)
Manufacturing overhead           49,120    82,680       105,500
Total manufacturing costs        199,600       (d)        255,700
Work in process 1/1/20 Â Â Â Â Â Â Â Â Â Â Â Â Â (b) Â Â Â Â Â Â 17,110 Â Â Â Â Â Â Â Â Â (h)
Total cost of work in process      226,310       (e)        339,900
Work in process 12/31/20 Â Â Â Â Â Â Â Â Â Â Â (c) Â Â Â Â Â Â 13,240 Â Â Â Â Â Â Â 71,550
Cost of goods manufactured      188,400        (f)           (i)
Therefore, we have:
Case A
a. Direct materials used = Total manufacturing costs - Direct labor - Manufacturing overhead = 199,600 - 59,280 - 49,120 = 91,200
b. Work in process 1/1/20 = Total cost of work in process - Total manufacturing costs = 226,310 - 199,600 = 26,710
c. Work in process 12/31/20 = Total cost of work in process - Cost of goods manufactured = 226,310 - 188,400 = 37,910
Case B
d. Total manufacturing costs = Direct materials used + Direct labor + Manufacturing overhead = 72,720 + 90,560 + 82,680 = 245,960
e. Total cost of work in process = Total manufacturing costs + Work in process 1/1/20 = 245,960 + 17,110 = 263,070
f. Cost of goods manufactured = Total cost of work in process - Work in process 12/31/20 = 263,070 - 13,240 = 249,830
Case C
g. Direct labor = Total manufacturing costs - Direct materials used - Manufacturing overhead = 255,700 - 131,700 - 105,500 = 18,500
h. Work in process 1/1/20 = Total cost of work in process - Total manufacturing costs = 339,900 - 255,700 = 84,200
i. Cost of goods manufactured = Total cost of work in process - Work in process 12/31/20 = 339,900 - 71,550 = 268,350