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1、管理会计作业（chapter16-20）Chapter 16 P757 16.5Aa.(1)Direct materials purchased $ 410,000 (2)Direct materials used:Materials inventory, beginning of year $ 22,000 Add: Purchases of direct materials 410,000 Cost of direct materials available for use $ 432,000 Less: Materials inventory, end of year 26,000 Co
2、st of direct materials used $ 406,000 (3)Payments of direct labor payrolls $ 189,000 (4)Direct labor cost assigned to production $ 192,000 (5)Total manufacturing costs:Direct materials used part a (2) $ 406,000 Direct labor cost 192,000 Manufacturing overhead 393,600 Total manufacturing costs $ 991,
3、600 (6)Cost of finished goods manufactured:Work in process inventory, beginning of year $ 5,000 Add: Total manufacturing costs part a (5) 991,600 Cost of all goods in process during the year $ 996,600 Less: Work in process inventory, end of year 9,000 Cost of finished goods manufactured $ 987,600 (7
4、)Cost of goods sold:Beginning inventory of finished goods $ 38,000 Add: Cost of finished goods manufactured part a (6) 987,600 Cost of goods available for sale $ 1,025,600 Less: Ending inventory of finished goods 25,000 Cost of goods sold $ 1,000,600 (8)Total inventory:Materials inventory $ 26,000 W
5、ork in process inventory 9,000 Finished goods inventory 25,000 Total inventory $ 60,000 b.HILLSDALE MANUFACTURING CORP.Schedule of the Cost of Finished Goods ManufacturedFor the Year Ended December 31, 20_ Work in process inventory, beginning of year $ 5,000 Add: Manufacturing costs assigned to prod
6、uction:Direct materials used part a (2) $ 406,000 Direct labor 192,000 Manufacturing overhead 393,600 Total manufacturing costs 991,600 Cost of all goods in process during the year $ 996,600 Less: Work in process, end of year 9,000 Cost of finished goods manufactured $ 987,600 Chapter 16 P761 16.4Ba
7、.Purchases of direct materials $ 360,000 b.Cost of direct materials used:Materials inventory, beginning of year $ 18,000 Add: Purchases of direct materials 360,000 Cost of materials available for use $ 378,000 Less: Materials inventory, end of year 14,000 Cost of direct materials used $ 364,000 c.Di
8、rect labor payrolls paid during the year $ 225,000 d.Direct labor costs assigned to production $ 230,000 e.Overhead costs during the year $ 400,000 Units in the activity base (direct labor costs) 230,000 Overhead stated as a percentage of direct labor costs ($400,000 $230,000)174% f.Direct materials
9、 used (part b) $ 364,000 Direct labor costs assigned to production 230,000 Manufacturing overhead applied to production 400,000 Total manufacturing costs charged to work in process $ 994,000 g.Costs of finished goods manufactured:Work in process inventory, beginning of year $ 20,000 Add: Total manuf
10、acturing costs (part f) 994,000 Cost of all goods in process during the year $ 1,014,000 Less: Cost of work in process inventory, end of year 25,000 Cost of finished goods manufactured $ 989,000 h.Cost of goods sold:Beginning inventory of finished goods $ 98,000 Add: Cost of finished goods manufactu
11、red (part g) 989,000 Cost of goods available for sale $ 1,087,000 Less: Ending inventory of finished goods 110,000 Cost of goods sold $ 977,000 i.Total inventory at year-end:Materials inventory $ 14,000 Work in process inventory 25,000 Finished goods inventory 110,000 Total inventory $ 149,000 Chapter 17 P802 17.3Aa.Department One overhead application rate based on machine-hours:Manufacturing Overhead=$420,000 =$35 per machine-h
