Countertops Unlimited, a manufacturer of kitchen and bath countertops, had the following information for production last period: Beginning Work in Process Inventory $25,000 Ending Work in Process Inventory $30,000 Beginning Materials Inventory $16,000 Ending Materials Inventory $14,000 Materials Purchased $205,000 Direct Labor $65,000 Indirect Labor $20,000 Indirect Materials Used $55,000 Factory Rent $35,000 Utilities (Rent and Utilities relate to production facilities) $15,000 Office Supplies $10,000 Administrative Salaries $105,000 Assuming that all manufacturing overhead was applied to Work in Process inventory, Total Manufacturing Costs for the period was:

Countertops Unlimited Manufacturing Account for the year ended

                        Particulars                               Amount

Beginning material inventory                      $16,000.00

Less Closing Work in progress                   $30,000.00

(WIP) Inventory                                                                

Ending material inventory                        -$14,000.00

Factory Overhead Cost

Material purchased     $205,000.00

Direct labor                $65,000.00

Indirect labor             $20,000.00

Indirect material used  $55,000.00

Factory rent                   $35,000.00

Utilities                           $15,000.00               395,000,000

Total  Manufacturing Costs                           $381,000.00

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