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Increase in raw materials inventory $15,000
Decrease in finished goods inventory35,000
Raw materials purchased430,000
Direct manufacturing labor payroll200,000
Factory overhead300,000
Freight-out45,000
There was no work in process inventory at the beginning
or end of the year. Kay’s2012 cost of goods sold is
a.950,000
b.965,000
c.975,000
d.995,000
D).995000
Direct Material=430000=460000
Direct Cost=460000+200000=660000
Cost of Manufacturing=660000+300000=960000
COGS=960000+35000=995000