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1.
Direct labor 387,800 577,220
Factory overhead 148,400 256,060
Total manufacturing costs incurred in December
Total manufacturing costs
973,000 1,727,320
Work in process inventory, December 1 119,000 208,320
Work in process inventory, December 31 172,200 (c) 195,300
Cost of goods manufactured
(c) 800,800 1,532,020
Finished goods inventory, December 1 224,000 269,080
Finished goods inventory, December 31 197,400 (d) 256,060
Net income (f) 182,000 164,920
2.
Work in process inventory, December 1 119,000$
Total manufacturing costs incurred during December
Total manufacturing costs
1,127,000$
Net income 182,000$
For the Month Ended December 31
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For the Month Ended December 31
Statement of Cost of Goods Manufactured
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