n January​ 1, Standard Manufacturing had a beginning balance in Work−in−Process Inventory of $81,500 and a beginning balance in Finished Goods Inventory of $22,000. During the​ year, Standard incurred manufacturing costs of $352,000.   During the​ year, the following transactions​ occurred:   Job A−12 was completed for a total cost of $120,000 and was sold for $128,000.   Job A−13 was completed for a total cost of $201,000 and was sold for $213,000.   Job A−15 was completed for a total cost $61,000 but was not sold as of year−end.   The Manufacturing Overhead account had an unadjusted credit balance of $12,000 and was adjusted to zero at year−end.   What was the amount of gross profit reported by Standard at the end of the​ year?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On January​ 1, Standard Manufacturing had a beginning balance in
Work−in−Process
Inventory of
$81,500
and a beginning balance in Finished Goods Inventory of
$22,000.
During the​ year, Standard incurred manufacturing costs of
$352,000.
 
During the​ year, the following transactions​ occurred:
 
Job A−12 was completed for a total cost of $120,000 and was sold for $128,000.
 
Job A−13 was completed for a total cost of $201,000 and was sold for $213,000.
 
Job A−15 was completed for a total cost $61,000 but was not sold as of year−end.
 
The Manufacturing Overhead account had an unadjusted credit balance of $12,000 and was adjusted to zero at year−end.
 
What was the amount of gross profit reported by Standard at the end of the​ year?
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