asignación you Acct 1162

 asignacin you Acct 1162 Essay

Asignación 1 acct. 1162

Pág. 870 E19-3

a. Recognize each of the costs as immediate materials (DM), direct labor (DL), developing overhead (MO), or period costs (PER).

Direct materials

Materials found in product.

Direct labor

Labor cost of assembly-line workers

Manufacturing overhead

Downgrading on plant, property taxation on flower, delivery expense, factory materials used. Period cost

Advertising expense


Property taxes on store.

m. Explain the difference in accounting for merchandise costs and period costs Costos de producto sony ericsson incorporan 's valor de los productos criados, a través de cuentas de funciones y sony ericsson aplican a los beneficios mediata sumado a paulatinamente de acordo com se comercializan tales productos, situación os quais puede ocurrir en el epoca de fabricación y contabilización posterior approach periodo por el cual aprendi incurrieron mis costos del producto. Los costos delete periodo kid desembolsos hechos durante el mismo menstruacion de contabilización del fitness. No ze adicionan al valor de los productos produzidos, sino o qual se cargan directamente a cuenta de resultados.

Pág. 872 E19-8

a. Compute expense of goods created

Coldplay Firm

Cost of goods manufactured schedule.

Pertaining to the year ended December thirty-one, 2010.

Start work in process inventory

12, 000

Manufacturing Costs

229, 500

Total cost work in process inventory

241, 500

Less ending operate process products on hand

15, 500

Expense of goods manufactured

$ 240, 500

b. Figure out the cost of products sold

Done goods products on hand Jan initial

60, 500

Cost of items manufactured

225, 500

Expense of goods available for purchase

285, 500

Less: Done goods inventory Dec 23

55, six-hundred

Cost of products sold

$ 229, 900

Pág. 875 P19-1A

a. Prepare an answer piece with the next column headers:

Product Costs


Immediate Materials

Immediate Labor

Manufacturing Overhead

Period Costs

Rent on stock equipment

7, 000

Insurance factory building

1, 500

Raw materials

seventy five, 000

Ammenities factory


Supplies workplace


Income assembly line workers

43, 000

Depreciation workplace equipment


Miscellaneous elements

1, 100

Factory supervisor salary

a few, 700

House tax stock


Advertising and marketing

14, 1000

Sales commissions

7, 500

Depreciation manufacturer build

1, 500


$ seventy five, 000

bucks 43, 1000

$ 18, 100

$ twenty-two, 100

a. Compute the cost to produce one motorcycle helmet

Direct Components

75, 000

Immediate Labor

43, 000

Manufacturing Over head

18, 75

Total Product Costs (1, 1000 units)

dollar 136, 100

Cost per helmet

bucks 13. sixty one

Pág. 877 P19-4A

a. Make a cost of goods manufactured timetable

Stellar Production Company

Cost of Goods Manufactured Schedule

For the Financial Year Ended June 31, 2010

Work in process, July 1, 2009 19, 800

Direct supplies

Raw materials products on hand, July 148, 000

Raw materials purchases96, 500

Total raw materials for use 144, 400

Less: raw materials inventory 39, six hundred

Direct components used104, 800

Direct labor 149, two hundred fifty

Manufacturing overhead

Plant manager's salary 30, 000

Manufacturer utilities27, six hundred

Indirect labor24, 460

Factory machine depreciation16, 000

Manufacturing plant property taxes 9, 600

Factory insurance 4, six-hundred

Factory repairs 1, 400

Total manufacturing overhead 112, 660

Total manufacturing costs366, 710

Total cost of work in process 386, 510

Much less: work in procedure June 30 18, 600

Cost of merchandise manufactured367, 910

b. Put together an income declaration through low profit

Outstanding Manufacturing Firm

Income Assertion

For the Fiscal Yr Ended Summer 30, 2010


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