Primare Corporation has provided the following data concerning last month’s manufacturing operations. Purchases of raw materials Indirect materials included in manufacturing overhead Direct labor Manufacturing overhead applied to work in process Underapplied overhead $31,000 $ 4,710 $59,400 $88,800 $ 4,010 Inventories Raw materials Work in process Finished goods Beginning Ending $ 11,500 $ 19,700 $ 54,700 $ 66,600 $ 34,300 $ 42,400 Required: 1. Prepare a schedule of cost of goods manufactured for the month. 2. Prepare a schedule of cost of goods sold for the month. Assume the underapplied or overapplied overhead is closed to Cost of Goods Sold. Required 1 Required 2 Prepare a schedule of cost of goods manufactured for the month. Primare Corporation Schedule of Cost of Goods Manufactured Direct materials: Beginning raw materials inventory $ Add: Purchases of raw materials Total raw materials available Less: Ending raw materials inventory Raw materials used in production Less: Indirect materials included in manufacturing overhead Direct labor Manufacturing overhead applied to work in process Total manufacturing costs Add: Beginning work in process inventory 11,500 31,000 42,400 19,700 4,710 $ (4,710) 59,400 0 Less: Ending work in process inventory Cost of goods manufactured Required 1 Required 2 > Required 1 Required 2 Prepare a schedule of cost of goods sold for the month. Assume the underapplied or overapplied ove Goods Sold. Primare Corporation Schedule of Cost of Goods Sold < Required 1 Required 2 >
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