d th nris ndi po n6 si es aemr 78 2 5 0 3 10 at rh et IS 1

d- th nris ndi po n6 si es aemr 78 2 5 0 3: ? 10 at rh et IS 1 0.g ? 242 85 ate er A in 11 doo rc?hui eee-rti rtrpear 8

Solution

$362,000

Note:-

1) Direct material used = $138000 + $2,00,000 + $115,000 = $453,000

2) Direct labour used = $105,000 + $154,000 +$103,000 = $362,000

3) Factory overhead applied = 50% × 362,000 = $181,000

4) work in process march 31 = 32,000 + 39,000 +24,000 + 16,000 +12,000 +8,000 = $131,000

5) work in process april 30 = 115,000 + 103,000 +51,500 (50% × 103,000)

= $269,500

Direct material used	$453,000
Direct labour used	$362,000
Factory overhead applied	$181,000
Total Manufacturing cost	$996,000
Add: work in process march 31	$131,000
Total cost of work in process	$1,127,000
Less: work in process April 30	($269,500)
Cost of good manufactured	$857,500