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ButovaS_P19-4A - Name Section Date(a SvetlanaButova...

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1007 Name Svetlana Butova Problem 19-4A Section Date 03.03.09 Stellar Manufacturing Company (a) Stellar Manufacturing Company Cost of Goods Manufactured Schedule For the Year Ended June 30, 2008 1 Work in process, July 1, 2007 15,000 1 2 Direct materials  2 3           Raw materials inventory,July 1,2007 90,000 3 4           Raw materials purchases 100,000 4 5           Total raw materials available for use 190,000 5 6            Less: Raw materials inventory,on June 30 50,000 6 7 Direct materials used 140,000 7 8 Direct labor 180,000 8 9 Manufacturing overhead 9 10       Plant manager’s salary 45,000 10 11       Indirect labor 25,000 11 12       Factory utiliteis 17,000 12 13       Factory machinery depreciation 9,000 13 14       Factory property taxes 8,000 14 15       Factory insurance 7,000 15 16       Factory repairs 4,000 16 17  Total manufacturing overhead 115,000 17 18 Total manufacturing costs 435,000 18 19 Total cost of work in proces 450,000 19 20
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