Messinger Manufacturing Company had the following account balances for the quarter ending March 31, unless otherwise noted:   Work-in-process inventory (January 1) $ 140,400  Work-in-process inventory (March 31) 171,000  Finished goods inventory (January 1) 540,000  Finished goods inventory (March 31) 510,000    Direct materials used 378,000  Indirect materials used 84,000  Direct manufacturing labor 480,000  Indirect manufacturing labor 186,000    Property taxes on manufacturing plant building 28,800  Salespersons' company vehicle costs 12,000  Depreciation of manufacturing equipment 264,000  Depreciation of office equipment 123,600    Miscellaneous plant overhead 135,000  Plant utilities 92,400  General office expenses 305,400  Marketing distribution costs 30,000    Required:  Prepare a cost of goods manufactured schedule for the quarter. Prepare a cost of goods sold schedule for the quarter.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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  1. Messinger Manufacturing Company had the following account balances for the quarter ending March 31, unless otherwise noted:

 

Work-in-process inventory (January 1) $ 140,400 

Work-in-process inventory (March 31) 171,000 

Finished goods inventory (January 1) 540,000 

Finished goods inventory (March 31) 510,000 

 

Direct materials used 378,000 

Indirect materials used 84,000 

Direct manufacturing labor 480,000 

Indirect manufacturing labor 186,000 

 

Property taxes on manufacturing plant building 28,800 

Salespersons' company vehicle costs 12,000 

Depreciation of manufacturing equipment 264,000 

Depreciation of office equipment 123,600 

 

Miscellaneous plant overhead 135,000 

Plant utilities 92,400 

General office expenses 305,400 

Marketing distribution costs 30,000 

 

Required: 

  1. Prepare a cost of goods manufactured schedule for the quarter.
  2. Prepare a cost of goods sold schedule for the quarter.
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