Ralph's Cafe has the following information for June. Cost of materials placed in production Direct labor Factory overhead Work in process inventory, June 1 Work in process inventory, June 30 Finished goods inventory, June 1 Finished goods inventory, June 30 What is the cost of goods sold? a. $78,700 b. $83,400 Oc. $78,400 Od. $79,000 $45,000 20,000 14,000 2,900 3,500 5,000 4,700 k

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The following T-accounts represent September activity for Kelly Tools: Work-in-Process Inventory Materials Inventory Debit Credit Debit Credit Beginning Ending Balance 24,900 Balance 42,400 (9/1) (9/30) Direct 120,800 Labor Cost of Goods Sold Debit Credit Manufacturing Overhead Applied Credit Debit Finished Goods Inventory Debit Credit Ending Balance 70,500 (9/30) Manufacturing Overhead Control Credit Debit 132,510 Wages Payable Sales Revenue Debit Credit Debit Credit 528,500 . Additional Data •Sales are billed at 175 percent of Cost of Goods Sold before the over- or underapplied overhead is prorated. Materials of $82,100 were purchased during the month, and the balance in the Materials Inventory account increased by $8,500 • Overhead is applied at the rate of 210 percent of direct materials cost. The balance in the Finished Goods Inventory account decreased by $23,900 during the month before any proration of under- or overapplied overhead. • Total credits to the Wages Payable account…

Selected accounts with a credit amount omitted are as follows Work in Process Apr. 1 Balance 6,600   Apr. 30 Goods finished X      30 Direct materials 69,800             30 Direct labor 193,900             30 Factory overhead 58,170        Finished Goods Apr. 1 Balance 15,600             30 Goods finished 307,900        What was the balance of Work in Process as of April 30? a.$58,170 b.$15,600 c.$20,570 d.$307,900

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SV f: Job 222 started on June 1 and finished on July 15. Total cost on July 1 was $12,400, and the costs added in July were $188,500. The entry for the sale at a price of $310,000 would be: O A. Finished goods inv. OB. Sales Revenue C. Work in process inventory OD. Accounts receivable C C ar sti Ccour Cost of goods sold Accounts receivable Cost of goods sold Sales Revenue 200,900 310,000 200,900 310,000 200,900 310,000 200,900 310,000 ased