Bonita Corporation has the following cost records for June 2020. Indirect factory labor $5,540 Factory utilities $420 Direct materials used 22,490 Depreciation, factory equipment 1,760 Work in process, 6/1/20 3,340 Direct labor 41,640 Work in process, 6/30/20 4,470 Maintenance, factory equipment 1,890 Finished goods, 6/1/20 5,620 Indirect materials 2,530 Finished goods, 6/30/20 8,410 Factory manager’s salary 3,300 Prepare a cost of goods manufactured schedule for June 2020. BONITA CORPORATION Cost of Goods Manufactured Schedule

See below

Explanation:

Given the above information, to calculate the cost of manufactured goods, we need to use the formula below;

Cost of goods manufactured = Beginning work in progress + direct materials of the period + direct labor + manufactured overhead - ending work in progress

Beginning work in process = $3,340

Direct materials = Beginning inventory + Purchase - ending inventory

= $22,490

Direct labor = $41,640

Manufactured overhead = (Indirect factory labor + Factory utilities + depreciation, factory equipment + Maintenance , factory equipment + indirect materials) = $5,540 + $420 + $1,760 + $1,890 + $2,530 = $12,140

Ending work in process = $4,470

Therefore,

Cost of goods manufactured = $3,340 + $22,490 + $41,640 + $12,140 - $4,470

Cost of goods manufactured = $75,140

the answer is d

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