Practice Do It! Review 02 The following information is available for Sunland Company. April 1 April 30 Raw materials inventory $10,000 $13,500 Work in process inventory 5,400 3,710 Materials purchased in April $98,000 Direct labor in April 80,300 Manufacturing overhead in April 156,000 Prepare the cost of goods manufactured schedule for the month of April.

Cost of goods manufactured=$332,490

Explanation:

Giving the following information:

April 1 April 30

Raw materials inventory $10,000 $13,500

Work in process inventory 5,400 3,710

Materials purchased in April $98,000

Direct labor in April 80,300

Manufacturing overhead in April 156,000

To calculate the cost of goods manufactured, we need to use the following formula:

cost of goods manufactured= beginning WIP + direct materials + direct labor + allocated manufacturing overhead - Ending WIP

cost of goods manufactured= 5,400 + (10,000 + 98,000 - 13,500) + 80,300 + 156,000 - 3,710

cost of goods manufactured=$332,490

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