Respuesta :
Explanation:
Primare Corporation
Cost of Goods Manufactured
Beginning work-in-process inventory $56,000
Manufacturing costs:
Direct materials:
Beginning inventory $12,000
Purchases $30,000
Materials available $42,000
Less: Ending inventory -$18,000
Direct materials used $24,000
Less:Indirect materials included in manufacturing overhead -$5,000
Other manufacturing costs
Direct labor $58,0000
Manufacturing overhead applied to work in process $87,000
Less: Ending work-in-process $65,000
Cost of goods manufactured $155,000
b. Primare Corporation
Cost of Goods Sold
Beginning finished goods inventory $35,000
Add: Cost of goods manufactured $155,000
Finished goods available for sale $190,000
Less: Ending finished goods inventory -$42,000
Unadjusted cost of goods sold $148,000
Add: Under applied overhead $4,000
Cost of goods sold $152,000
