Incomplete manufacturing costs, expenses, and selling data for two different cases are as follows. (a) Indicate the missing amount for each letter. Case 2 Direct materials used $9,700 Direct labor 5,100 8,100 Manufacturing overhead 8,400 4,100 Total manufacturing costs (a) 16,100 Beginning work in process inventory 1,100 (h) Ending workin process inventory (b) 3,100 Sales revenue 25,000 Sales discounts 2,600 1,500 Cost of goods manufactured 17,100 22,100 Beginning finished goods inventory 3,400

Here are selected data for Ramalingagowda Company: Cost of goods manufactured $320,000 Work in process inventory, beginning 109,000 Work in process inventory, ending 104,000 Direct materials used  73,000   Manufacturing overhead is allocated at 50% of direct labor cost. What was the approximate amount of manufacturing overhead costs?   Select one: a. $161,333 b. $80,667 c. $242,000 d. $78,000 e. $151,250

Cost Flow Relationships The following information is available for the first month of operations of Zahorik Company, a manufacturer of mechanical pencils: Sales $333,390 Gross profit 194,370 Cost of goods manufactured 166,700 Indirect labor 72,350 Factory depreciation 11,000 Materials purchased 102,680 Total manufacturing costs for the period 191,700 Materials inventory, ending 13,670 Using 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

For each of the following independent cases (1 to 4), compute the missing values. Note: Enter all amounts as positive values. Beginning raw materials Raw materials purchases Indirect materials issued Ending raw materials Direct materials used Direct labor Manufacturing overhead applied Total current manufacturing costs Beginning work in process Ending work in process Cost of goods manufactured Beginning finished goods Ending finished goods Cost of goods sold Case 1 $ 6,200 53,000 900 1,700 36,000 62,000 45,000 134,000 78,000 80,000 Case 2 11,550 2,000 2,450 13,500 39,450 80,600 38,600 73,800 31,900 74,000 Case 3 $ 30,000 49,640 1,400 32,720 29,280 94,000 42,950 90,125 53,200 113,075 Case 4 $ 94,000 3,600 94,200 121,750 540,930 101,920 238,100 831,900 398,500 845,400