Assigning Costs—Missing Data
The following T accounts represent September activity.
|
Materials Inventory |
|||
|
BB (9/1) |
8,000 |
|
|
|
|
(a) |
4,300 |
|
|
EB (9/30) |
9,700 |
(b) |
|
|
Finished Goods Inventory |
|||
|
BB (9/1) |
14,200 |
|
|
|
|
(e) |
(f) |
|
|
EB (9/30) |
(g) |
|
|
|
Applied Overhead Control |
|||
|
|
|
(d) |
|
|
Wages Payable |
|||
|
|
|
124,300 |
|
|
|
162,000 |
(c) |
|
|
|
|
36,200 |
|
|
|
|
119,500 |
EB (9/30) |
|
Accounts Payable—Material Suppliers |
|||
|
|
|
100,000 |
|
|
Prepaid Expenses |
|||
|
BB (9/1) |
24,300 |
(i) |
|
|
EB (9/30) |
21,100 |
|
|
|
Work In Process Inventory |
|||
|
BB (9/1) |
22,300 |
|
|
|
|
180,500 |
|
|
|
|
121,000 |
|
|
|
|
94,000 |
|
|
|
EB (9/30) |
17,700 |
|
|
|
Cost of Goods Sold |
|||
|
|
402,800 |
|
|
|
Manufacturing Overhead Control |
|||
|
121,000 |
|
|
|
|
4,300 |
|
|
|
|
36,200 |
|
|
|
|
31,600 |
|
|
|
|
3,200 |
|
|
|
|
Accumulated Depreciation— Plant & Equipment |
|||
|
|
|
204,100 |
BB (9/1)
|
|
|
|
(h) |
|
|
|
|
235,700 |
EB (9/30)
|
Required
Compute the missing amounts indicated by the letters (a) through (i).