Consider the following information for June: Work-in- Raw Process Finished Material (WIP) Goods Beginning inventory $ 60,000 $ 24,000 $ 60,000 Ending inventory $ 90,000 $ 45,000 $ 80,000 Other information: Net income (after adjustment) $ 779,000 Purchases $ 600,000 Cost of goods sold (before adjustment) $ 1,420,000 Sales $ 2,800,000 Direct labor $ 95,000 Compute APPLIED manufacturing overhead.

The following data refers to one month for Talmidge Company. Fill in the blanks. Direct materials inventory, March 1 2$ 36,000 Direct materials inventory. March 31 23,500 Work-in-process inventory, March 1 Work-in-process inventory, March 31 7,000 Finished goods inventory, March 1 Finished goods inventory, March 31 Purchases of direct materials 34,000 39,500 Cost of goods manufactured during the month 150,000 Total manufacturing costs Cost of goods sold Gross margin 147.000 195,500 Direct labor 70,000 Direct materials used 51.000 Manufacturing overhead Sales revenue 340.000

An analysis of the accounts of Roberts Company reveals the following manufacturing cost data for the month ended June 30, 2020. Inventory Beginning Ending Raw materials $9.100 $13,450 Workin process 5.110 8,880 Finished goods 9,870 6,880 Costs incurred: raw materials purchases $55,160, direct labor $51,800, manufacturing overhead $24,080. The specific overhead costs were: indirect labor $7.340, factory insurance $4,130, machinery depreciation $4,920, machinery repairs $2.460, factory utilities $3.450. and miscellaneous factory costs $1,780. Assume that all raw materials used were direct materials. (a) Prepare the cost of goods manufactured schedule for the month ended June 30, 2020.

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