Reference no: EM13528574
Hayward Company, a manufacturing firm, has supplied the following information from its accounting records for the month of May:
Direct labor cost ..............................................$10,500
Purchases of raw materials .................................. .15,000
Supplies used ......................................................675
Factory insurance .................................................350
Commissions paid .............................................. 2,500
Factory supervision .............................................2,225
Advertising .........................................................800
Material handling ................................................3,750
Materials inventory, May 1 ....................................3,475
Work-in-process inventory, May 1 ..........................12,500
Finished goods inventory, May 1 .............................6,685
Materials inventory, May 31 ...................................9,500
Work-in-process inventory, May 31 ........................14,250
Finished goods inventory, May 31 ...........................4,250
Required:
1. Prepare a statement of cost of goods manufactured.
2. Prepare a statement of cost of goods sold.
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