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Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $15,424 Direct labor 27,640 Factory overhead 37,280 Work in process inventory, March 1 23,362 Work in process inventory, March 31 20,247 Finished goods inventory, March 1 22,674 Finished goods inventory, March 31 28,844 a. Determine the cost of goods manufactured.

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Answer:

Particulars                                                       Amount

Raw material used                                          $15,424

Add: Direct Labour                                         $27,640

Add: Factory overhead                                  $37,280

Total manufacturing cost                               $80,344

Add:Beginning work in progress inventory  $23,362  

Less: Ending work in progress inventory      $20,247

Cost of goods manufactured                        $83,459

Add: Beginning finished goods inventory     $22,674  

Less: Ending finished goods inventory          $28,844

Cost of goods sold                                          $77,289

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