32660 18650 22380 25760 Work in process inventory Finished g

$32,660 18,650 22,380 $25,760 Work in process inventory Finished goods inventory 181,220 902,490 Cost of

Solution

Particulars Amount Amount Amount Work in progress , 1/1 17120 Direct materials materials inventory 1/1 25760 materials purchased 154290 material available for use 180050 less: material inventory,12/31 -32660 Direct materials used 147390 direct labor 225040 manufacturing overhead 181220 Total manufacturing overhead 553650 Total cost of work in progress 570770 less: work in process ,12/31 18650 Costs of goods manufactured 552120