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1、管理会计作业（chapter16-20）Chapter16P75716.5Aa. (1)Directmaterialspurchased$410,000 (2)Directmaterialsused: Materialsinventory,beginningofyear$22,000 Add:Purchasesofdirectmaterials410,000 Costofdirectmaterialsavailableforuse$432,000 Less:Materialsinventory,endofyear26,000 Costofdirectmat
2、erialsused$406,000 (3) Paymentsofdirectlaborpayrolls$189,000 (4) Directlaborcostassignedtoproduction$192,000 (5)Totalmanufacturingcosts: Directmaterialsused[parta(2)]$406,000 Directlaborcost192,000 Manufacturingoverhead393,600 Totalmanufacturingcosts$991,600 (6)Costoffinishedgoods
3、manufactured: Workinprocessinventory,beginningofyear$5,000 Add:Totalmanufacturingcosts[parta(5)]991,600 Costofallgoodsinprocessduringtheyear$996,600 Less:Workinprocessinventory,endofyear9,000 Costoffinishedgoodsmanufactured$987,600 (7)Costofgoodssold: Beginninginventoryo
4、ffinishedgoods$38,000 Add:Costoffinishedgoodsmanufactured[parta(6)]987,600 Costofgoodsavailableforsale$1,025,600 Less:Endinginventoryoffinishedgoods25,000 Costofgoodssold$1,000,600 (8)Totalinventory: Materialsinventory$26,000 Workinprocessinventory9,000 Finishedgoodsinventor
5、y25,000 Totalinventory$60,000b.HILLSDALEMANUFACTURINGCORP. ScheduleoftheCostofFinishedGoodsManufactured FortheYearEndedDecember31,20__Workinprocessinventory,beginningofyear $5,000Add:Manufacturingcostsassignedtoproduction: Directmaterialsused[parta(2)]$406,000 Directlabor192,000 Manufac
6、turingoverhead393,600 Totalmanufacturingcosts 991,600Costofallgoodsinprocessduringtheyear $996,600Less:Workinprocess,endofyear 9,000Costoffinishedgoodsmanufactured $987,600Chapter16P76116.4Ba. Purchasesofdirectmaterials$360,000b. Costofdirectmaterialsused: Materialsinventory,beginningof
7、year$18,000 Add:Purchasesofdirectmaterials360,000 Costofmaterialsavailableforuse$378,000 Less:Materialsinventory,endofyear14,000 Costofdirectmaterialsused$364,000c. Directlaborpayrollspaidduringtheyear$22
