Manufacturing cost data for Copa Company are presented below.
|
Case A |
Case B |
Case C |
|
|
Direct materials used |
$(a) |
$68,400 |
$130,000 |
|
Direct labor |
57,000 |
86,000 |
(g) |
|
Manufacturing overhead |
46,500 |
81,600 |
102,000 |
|
Total manufacturing costs |
195,650 |
(d) |
253,700 |
|
Work in process 1/1/14 |
(b) |
16,500 |
(h) |
|
Total cost of work in process |
221,500 |
(e) |
337,000 |
|
Work in process 12/31/14 |
(c) |
11,000 |
70,000 |
|
Cost of goods manufactured |
185,275 |
(0) |
(i) |
Instructions
Indicate the missing amount for each letter (a) through (i).