Beginning raw materials
Raw materials purchases
Indirect materials issued
Ending raw materials
Direct materials used
Direct labor
Manufacturing overhead applied
Total current manufacturing costs
Beginning work in process
Ending work in process
Cost of goods manufactured
Beginning finished goods
Ending finished goods
Cost of goods sold
Case 1
$
6,800
52,000
1,000
1,600
29,000
53,000
41,000
138,000
77,000
77,000
Case 2
11,050
2,400
3,250
13,900
39,850
84,600
33,600
71,800
31,400
80,000
Case 3
$ 21,000
43,640
900
32,020
29,080
94,200
42,350
90,925
52,700
112,075
Case 4
$ 90,000
3,300
93,800
122,350
539,830
101,020
236,700
827,900
397,300
840,400