Direct materials used, cost of goods manufactured in september, lauren ashley company purchased materials costing $200,000 and incurred direct labor cost of $120,000. overhead totaled $325,000 for the month. information on inventories was as follows:

september 1 september 30
materials $120,000 $130,000
work in process 80,000 90,000
finished goods 70,000 65,000

required:
1. what was the cost of direct materials used in september
2. what was the total manufacturing cost in september?
3. what was the cost of goods manufactured for september?

(a) $190,000

(b) $635,000

(c) $625,000

Explanation:

(a) Cost of material Consumed:

= Opening Stock of material + Purchases - Closing Material

= $1,20,000 + $200,000 - $130,000

= $190,000

(b) Total Manufacturing cost:

= Direct Material + Direct labor + Overhead

= $190,000 + $120,000 + $325,000

= $635,000

(c) Cost of goods manufactured:

= Total Manufacturing cost + Work in progress Beginning -  Work in progress End

= $635,000 + 80,000 - 90,000

= $625,000

answer: b. false

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