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Hernandez, Inc. manufactures calculators. The company employs an actual costing system. During May, Hernandez's transactions included the following:
Direct labor cost incurred
$5,400
Total manufacturing overhead cost
6,650
Direct materials purchased
11,500
Raw materials inventory, beginning
160
Raw materials inventory, ending
280
Sales
23,000
Selling expenses
2,100
Work in process inventory, beginning
220
Work in process inventory, ending
250
A. Briefly list any additional information you need to calculate cost of goods sold for this company. (Be specific.)
A Preparing and posting journal entries; preparing a trial balance
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