Cost of Goods Manufactured and Sold Direct labor cost $495,900
Purchases of direct materials 378,890
Freight-in on materials 7,500
Factory supplies used 18,500
Factory Utilities 54,000
Commissions paid 78,983
Factory supervision and indirect labor 165,000
Advertising 145,600
Materials handling 16,900
Work-in-process inventory, January 1 201,000
Work-in-process inventory, December 31 117,400
Direct materials inventory, January 1 37,200
Direct materials inventory, December 31 34,600
Finished goods inventory, January 1 59,200
Finished goods inventory, December 31 62,700
Anglin Company, a manufacturing firm, has supplied the following information from its accounting records for the last calendar year:
1. Prepare a cost of goods manufactured statement.
2. Prepare a cost of goods sold statement.

           Schedule for manufacturing cost

Beginning raw material                             37200

AddPurchase of raw material                  378890

AddFreight in on materials                      7500    

Total                                                           423590  

Less Ending Raw material                        34600

Raw material used in production                                      388990

AddDirect labor                                                                 495900

Manufacturing overheads

Factory supplies                                       18500

Factory utilities                                         54000

Factory supervision and indirect labor   165000

Material handling                                      16900

Add Total overhead cost                                                     254400

Total manufacturing cost                                                   1139290

               Cost of goods sold statement

Total manufacturing cost                            1139290

AddBeginning work in progress               201000

                                                                     1340290

Less Ending work in progress                    117400

Cost of goods manufactured                      1222890

AddBeginning finished goods inventory   59200

Cost of goods available for sale                 1282090

Less Ending finished goods inventory        62700

Cost of goods sold                                      1219390

what is wrong with black soap shampoo?

explanation: