Two items are omitted from each of the following three lists of cost of goods manufactured statement data. Determine the amounts of the missing items, identifying them by letter. Work in process inventory, August 1 $2,800   $23,800   (e) Total manufacturing costs incurred during August 19,000   (c)   139,200 Total manufacturing costs (a)   $278,500   $151,100 Work in process inventory, August 31 4,100   58,500   (f) Cost of goods manufactured (b)   (d)   $126,900 a. $fill in the blank 1 b. $fill in the blank 2 c. $fill in the blank 3 d. $fill in the blank 4 e. $fill in the blank 5 f. $fill in the blank 6

Manufacturing Income Statement, Statement of Cost of Goods Manufactured Several items are omitted from the income statement and cost of goods manufactured statement data for two different companies for the month of December.   OnCompany OffCompany Materials inventory, December 1 $88,830   $121,700   Materials inventory, December 31 (a)   137,520   Materials purchased 225,630   (a)   Cost of direct materials used in production 238,060   (b)   Direct labor 334,890   273,830   Factory overhead 103,930   136,300   Total manufacturing costs incurred in December (b)   787,400   Total manufacturing costs 847,430   1,080,700   Work in process inventory, December 1 170,550   293,300   Work in process inventory, December 31 143,900   (c)   Cost of goods manufactured (c)   780,100   Finished goods inventory, December 1 150,120   136,300   Finished goods inventory, December 31 157,230   (d)   Sales 1,309,350   1,217,000   Cost of goods sold (d)   787,400   Gross…

Selected accounts with some amounts omitted are as follows: Work in Process Date Transaction Debit amount Date Transaction Credit amount Aug. 1 Balance 279, 100 Aug. 31 Goods finished 190, 700 31 Direct materials X 31 Direct labor 47, 400 31 Factory overhead X Factory Overhead Date Transaction Debit amount Date Transaction Credit amount Aug. 1-31 Costs incurred 113,000 Aug. 1 Balance 12, 100 31 Applied X If the balance of Work in Process on August 31 is $196, 400, what was the amount debited to Work in Process for factory overhead in August, assuming a factory overhead rate of 30% of direct labor costs? a. $190, 700 b. $12, 100 c. $113, 000 d. $14, 220

Sterling's records show the work in process inventory had a beginning balance of $5,000 and an ending balance of $4,000. How much direct labor was incurred if the records also show: Materials used $1,600 Overhead applied 400 Cost of goods manufactured 7,700 $fill in the blank 1