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Question - A company's cost of goods sold for the month of December 31, 2015 represented $ 345,000. Purchases of direct materials during December amounted to $ 110,000. Ending Work-in-process inventory was 90% of Beginning Work-in-process inventory. Manufacturing overhead was 50% of direct labor cost. The inventories were as follows:
Inventories
December 31, 2019
December 31, 2018
Direct Materials
$26,000
$20,000
Work-in-process
?
40,000
Finished Goods
105,000
102,000
Required - Compute: a. Cost of direct material used b. Cost of goods manufactured c. Total manufacturing costs incurred to date d. Direct labor cost e. Cost of goods sold.
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