Manufacturing cost data for Copa Company are presented below. Indicate the missing amount for each letter (a) through (i). Case A Case B Case C
Direct materials used $(a) $73,230 $133,500
Direct labor 59,750 90,370 (g)
Manufacturing overhead 50,000 84,670 104,900
Total manufacturing costs 198,600 (d) 257,500
Work in process 1/1/20 (b) 19,770 (h)
Total cost of work in process 224,960 (e) 339,300
Work in process 12/31/20 (c) 16,940 72,760
Cost of goods manufactured 189,300 (f) (i)

The cost of goods manufactured calculates the total production cost of manufactured goods in a particular period.

(A)Direct materials used= $59,750 + $50,000 - $198,600 = $88,850

(B)Work in process 1/1/20 =$198,600 - $224,960 = $26,360

(C)Work in process 12/31/20=$224,960 - $189,300 = $35,660

(D)Total manufacturing costs=$73,230 + $90,370 + $84,670 = $248,270

(E)Total cost of work in process =$248,270 + $19,770 = $268,040

(F)Cost of goods manufactured=$268,040 - $16,940 = $251,100

(G)Direct labor=$133,500 + $104,900 - $257,500 = $19,100

(H)Work in process 1/1/20 =$257,500 - $339,300 = $81,800

(I)Cost of goods manufactured=$339,300 + $72,760 = $412,060

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(a) $88,850

(b) $26,360

(c) $35,660

(d) $248,270

(e) $268,040

(f) $251,100

(g) $19,100

(h) $81,800

(i) $412,060

Explanation:

$59,750 + $50,000 - $198,600 = $88,850

$198,600 - $224,960 = $26,360

$224,960 - $189,300 = $35,660

$73,230 + $90,370 + $84,670 = $248,270

$248,270 + $19,770 = $268,040

$268,040 - $16,940 = $251,100

$133,500 + $104,900 - $257,500 = $19,100

$257,500 - $339,300 = $81,800

$339,300 + $72,760 = $412,060

88 because 4 plus 4 equals 8. 40 plus 40 equals 80. 80 plus 8 equals 88