Question

Need answers in clear hand writing notes. If you can then attempt my questions other wise don't attempt my questions..

Manufacturing cost data for Sophia Company are presented below.

                                                                        Case A                  Case B                  Case C

Direct materials used                                         (a)                      $75,400               $130,000

Direct labor                                                  $ 57,000                    76,000                     (g)

Manufacturing overhead                                 46,500                    81,600                 102,000

Total manufacturing costs                             195,650                      (d)                     283,700

Work-in-process, 1/1/19                                    (b)                        16,500                     (h)

Total cost of work-in-process                        221,500                      (e)                      327,000

Work-in-process, 12/31/19                                (c)                          9,000                   80,000

Cost of goods manufactured                         180,275                      (f)                          (i)

Instructions

Indicate the missing amount for each letter (a) through (i).

Answer 1

Particulars	Case -A	Case -B	Case- C
Direct materials used	92150	75400	130000
Direct Labour	57000	76000	51700
Manufacturing overhead	46500	81600	102000
Total manufacturing cost	195650	233000	283700
Work - in- progress (01-01-2019)	25850	16500	43300
Total cost of working progress	221500	249500	327000
Work in progress (12-31-2019)	41225	9000	80000
Cost of goods manufactured	180275	240500	247000
Note:Arrived numbers are given in bold and coloured format
Total manufacturing cost is thhe total of Direct material+Direct labour+Manufacturing overhead
Total cost of work in progress is the total of total manufacturing cost +work in progress on 1-1-2019(opening )
Cost of goods manufactured is,Total cost of work in progress less closing work in progress(12-31-2019)
(a) Direct materials used                                  = 195650-(57000+46500)	92150
(b) Work - in- progress (01-01-2019)             = 221500 - 195650	25850
( c) Work in progress (12-31-2019)                =221500-180275	41225
(d) Total manufacturing cost                          =75400+76000+81600	233000
( e) Total cost of working progress               =233000+16500	249500
(f) Cost of goods manufactured                    =249500-9000	240500
(g) Direct Labour                                               =283700-(102000+130000)	51700
(h) Work - in- progress (01-01-2019)            = 327000-283700	43300
(i) Cost of goods manufactured                    = 327000-80000	247000