accounting 413

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*Part 1*

The balance in the perpetual inventory accounts of Addition Manufacturing Corporation at the beginning and end the current year are as follows:

Inventory Accounts: End of YearBeginning of Year



Finished Goods Inventory$325,000$238,000

The total dollar amount debited and credited during year to the accounts used in recording manufacturing activities are as follows:

Accounts:Debit EntriesCredit Entries

Material Inv. $2,410,000?

Direct Labor1,189,000992,000

Maufactu. Overhead.893,000893,600

WIP Inventory??

Finished Goods Inventory??

Calculate the following:

(Direct materials purchased)/(Direct Materials used)/(Payments of direct labor payrolls)/(Direct Cost assigned to production)/(Total manufacturing cost charged to WIP account during year)/(The cost of finished goods man.)/(Cost of goods sold)(total amount to be classified as inventory in yearend balance sheet)

*Part 2: Prepare a schedule of Finished goods Manufactured*

*Show All Work*

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