An analysis of the accounts of Roberts Company reveals the following manufacturing cost data for the month ended June 30, 2017

Inventory Beginning Ending
Raw materials $9,180 $17,480
Work in process 5,670 7,610
Finished goods 9,300 6,430

Costs incurred: raw materials purchases $57,050, direct labor $51,080, manufacturing overhead $23,010. The specific overhead costs were: indirect labor $5,790, factory insurance $4,900, machinery depreciation $4,640, machinery repairs $2,290, factory utilities $3,450, and miscellaneous factory costs $1,940. Assume that all raw materials used were direct materials.

a. Prepare the cost of goods manufactured schedule for the month ended June 30, 2017.
b. Show the presentation of the ending inventories on the June 30, 2017, balance sheet.

The answers are given below;

Explanation:                       Amount in $

Raw materials-opening      9,180

Raw Materials-ending        (17,480)

WIP-Opening                       5,670

WIP-Closing                         (7,610)

Raw Materials-Purchases  57,050

Direct Labor                       51,080

Manufacturing overheads 23,010

Indirect labor                        5,790

Factory Insurance                4,900

Machinery Repairs              2,290

Factory utilities                   3,450

Miscellaneous factory costs 1,940

Cost of Goods Manufactured for June 2017 139,270

b. Extracts from Balance Sheet

  Current Assets

   Finished Goods-Ending Inventory       $6,430

   Work in Process-Ending Inventory      $7,610

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