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1.
Materials inventory, May 1
Materials inventory, May 31
Materials purchased 950,000 710,000
Cost of direct materials used in production 938,500 (a)
Direct labor 2,860,000 (b)
Total manufacturing costs incurred during May
Total manufacturing costs
5,998,500 2,660,600
Work in process inventory, May 1 400,000 176,400
Work in process inventory, May 31 382,000 (c)
Cost of goods manufactured
(c) 2,491,500
Finished goods inventory, May 1 615,000 190,000
Finished goods inventory, May 31 596,500 (d)
9,220,000 4,550,000
Net income (f) 1,500,000
2.
Work in process inventory, May 1
Cost of direct materials used
Direct labor
Factory overhead
Total manufacturing costs incurred during May
Total manufacturing costs
Cost of goods manufactured
Cost of goods sold
Gross profit
Operating expenses
Net income
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For the Month Ended May 31
Statement of Cost of Goods Manufactured
For the Month Ended May 31