Glenville Company has the following information for April: Cost of direct materials used in production $280,000 Direct labor 324,000 Factory overhead 188,900 Work in process inventory, April 1 72,300 Work in process inventory, April 30 76,800 Finished goods inventory, April 1 39,600 Finished goods inventory, April 30 41,200 a. For April, determine the cost of goods manufactured. Using the data given, prepare a statement of Cost of Goods Manufactured.

Part 1 . Determine the cost of goods manufactured

Direct materials                                                                        $280,000

Direct labor                                                                               $324,000

Factory overhead                                                                     $188,900

Add Opening Stock of Work In Progress Inventory              $72,300

Less Closing Stock of Work In Progress Inventory                 $76,800

Cost of Goods Manufactured                                                  $788,700

Therefore cost of goods manufactured is $788,700

Part 2 . Statement of Cost of Goods Manufactured

Opening Stock of Finished Goods Inventory                            39,600

Add Cost of Goods Manufactured                                             788,700      

Less Closing Stock of Finished Goods                                       (41,200)

Cost of Goods Manufactured                                                       787100

Explanation:

Part 1 . Determine the cost of goods manufactured

This is a calculation of all Overheads Incurred in the  Manufacturing process

Part 2 . Statement of Cost of Goods Manufactured

It is Important to note that Glenville Company is in the Manufacturing Business and their Cost of Sales cost from cost of Finished Goods.This would be the statement available for external use

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