The following selected account balances are provided for Delray Mfg. Sales $ 1,120,000 Raw materials inventory, Dec. 31, 2016 35,000 Work in process inventory, Dec. 31, 2016 58,200 Finished goods inventory, Dec. 31, 2016 67,100 Raw materials purchases 181,800 Direct labor 239,000 Factory computer supplies used 16,800 Indirect labor 57,000 Repairs—Factory equipment 5,250 Rent cost of factory building 54,000 Advertising expense 84,000 General and administrative expenses 135,000 Raw materials inventory, Dec. 31, 2017 47,900 Work in process inventory, Dec. 31, 2017 41,800 Finished goods inventory, Dec. 31, 2017 73,600 Prepare its schedule of cost of goods manufactured for the year ended December 31, 2017.

Sheldon has the following year-end account balances: accounts receivable, $5,000; supplies, $12,000; equipment, $18,000; accounts payable, $17,000; stockholders’ equity, $43,000. the cash account balance was not available at year-end. given the account balances listed, the balance in the cash account should be?

The plastic flowerpots company has two manufacturing departments, molding and packaging. at the beginning of the month, the molding department has 2,100 units in inventory, 70% complete as to materials. during the month, the molding department started 18,500 units. at the end of the month, the molding department had 3,150 units in ending inventory, 80% complete as to materials. units completed in the molding department are transferred into the packaging department. cost information for the molding department for the month follows: beginning work in process inventory (direct materials) $ 1,300 direct materials added during the month 28,900 using the weighted-average method, compute the molding department's (a) equivalent units of production for materials and (b) cost per equivalent unit of production for materials for the month. (round "cost per equivalent unit of production" to 2 decimal places.)

"in my opinion, we ought to stop making our own drums and accept that outside supplier's offer," said wim niewindt, managing director of antilles refining, n.v., of aruba. "at a price of $21 per drum, we would be paying $4.70 less than it costs us to manufacture the drums in our own plant. since we use 70,000 drums a year, that would be an annual cost savings of $329,000." antilles refining's current cost to manufacture one drum is given below (based on 70,000 drums per year):