Reference no: EM13155956
Pena Corporation incurred the following costs while manufacturing its product.
Materials used in product $107,000 Advertising expense $51,000
Depreciation on plant 61,000 Property taxes on plant 15,000
Property taxes on store 8,400 Delivery expense 30,000
Labor costs of assembly-line workers 119,000 Sales commissions 44,000
Factory supplies used 29,000 Salaries paid to sales clerks 59,000
Work-in-process inventory was $14,900 at January 1 and $16,700 at December 31. Finished goods inventory was $65,000 at January 1 and $58,300 at December 31.
Compute the following:
- Cost of goods manufactured
- Cost of goods sold
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