Cepeda Corporation has the following cost records for June 2017. Indirect factory labor $5,230
Factory utilities $470
Direct materials used $21,540
Depreciation, factory equipment$1,760
Work in process, 6/1/17 $3,820
Direct labor $41,680
Work in process, 6/30/17 $3,930
Maintenance, factory equipment $1,860
Finished goods, 6/1/17 $5,210
Indirect materials $2,870
Finished goods, 6/30/17 $8,510
Factory manager's salary $3,550
Prepare a Cost of Goods manufactured schedule for June 2017.

Cepeda Corporation

Cost of Goods manufactured schedule for June 2017

Work in process, 6/1/17                    $3,820

Direct materials used                     $21,540

Direct labor                                     $41,680

Work in process, 6/30/17               ($3,930 )        $63,110

Factor Overheads:

Factory utilities                                  $470

Depreciation, factory equipment   $1,760

Maintenance, factory equipment  $1,860

Indirect materials                           $2,870

Indirect factory labor                   $5,230

Factory manager's salary           $3,550        $15,740

Total cost of manufactured goods              $78,850

Explanation:

The cost of goods manufactured is made up of the beginning work in process, direct materials cost, direct labor costs, and factory overheads minus the ending work in process.  It is this figure that decides the product cost per unit, which will be a consideration in deciding the selling price in some market situations.

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