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Question 1: Prepare a schedule of cost of goods manufactured for the year.
The following cost data relate to the manufacturing activities of Black Company during the just-completed year:
Manufacturing overhead costs:
Property taxes, factory
$ 3,900
Utilities, factory
6,350
Indirect labour
11,800
Depreciation, factory
26,250
Insurance, factory
7,800
Total actual manufacturing overhead costs
$ 56,100
Other costs incurred:
Purchases of raw materials.
36,500
Direct labour cost
$ 46,300
Inventories:
Raw materials, beginning
$ 9,800
Raw materials, ending
$ 7,900
Work in process, beginning
$ 7,350
Work in process, ending
$ 9,300
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