The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils: Sales $278,670 Gross profit 162,460 Cost of goods manufactured 139,340 Indirect labor 60,470 Factory depreciation 9,200 Materials purchased 85,830 Total manufacturing costs for the period 160,240 Materials inventory, ending 11,430Using the above information, determine the following missing amounts a. Cost of goods sold b. Finished goods inventory at the end of the month c. Direct materials cost d. Direct labor cost e. Work in process inventory at the end of the month

a. Cost of Goods sold:

= Sales - Gross profit

= 278,670 - 162,460

= $116,210

b. Finished goods:

= Cost of Goods manufactured - Cost of goods sold

= 139,340 - 116,210

= $23,130

c. Direct materials cost

= Materials purchased - Ending materials inventory

= 85,830 - 11,430

= $74,400

d. Direct labor cost:

= Manufacturing costs - Direct materials cost - Factory overheads

= 160,240 - 74,400 - (Indirect labor + Depreciation)

= 160,240 - 74,400 - (60,470 + 9,200)

= $16,170

e. Work in process:

= Manufacturing costs - Cost of Goods manufactured

= 160,240 - 139,340

= $20,900

his average speed in km per hour is ≈ 55.4 km/h and about 15.4 m/s.

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