管理会计作业（chapter16-20）Chapter16P75716.5ADirectmaterialspurchaseda.(1)$410,000$22,000410,000$432,00026,000406,0$00(2)Directmaterialsused:Materialsinventory,beginningofyearAdd:PurchasesofdirectmaterialsCostofdirectmaterialsavailableforuseLess:Materialsinventory,endofyearCostofdirectmaterialsusedPaymentsofdirectlaborpayrolls(3)$189,000$192,000$406,000192,000393,600$991,600$5,000991,600$996,6009,000987,6$00$38,000987,600$1,025,60025,0001,000,60$Directlaborcostassignedtoproduction(4)(5)Totalmanufacturingcosts:]Directmaterialsused[parta(2)DirectlaborcostManufacturingoverheadTotalmanufacturingcosts(6)Costoffinishedgoodsmanufactured:Workinprocessinventory,beginningofyear]Add:Totalmanufacturingcosts[parta(5)CostofallgoodsinprocessduringtheyearLess:Workinprocessinventory,endofyearCostoffinishedgoodsmanufacturedCostofgoodssold:(7)Beginninginventoryoffinishedgoods]Add:Costoffinishedgoodsmanufactured[parta(6)CostofgoodsavailableforsaleLess:EndinginventoryoffinishedgoodsCostofgoodssold0$26,0009,00025,000$60,000(8)Totalinventory:MaterialsinventoryWorkinprocessinventoryFinishedgoodsinventoryTotalinventoryb.HILLSDALEMANUFACTURINGCORP.ScheduleoftheCostofFinishedGoodsManufacturedFortheYearEndedDecember31,20__Workinprocessinventory,beginningofyear$5,000991,600996,600$9,000987,600$Add:Manufacturingcostsassignedtoproduction:Directmaterials]used[parta(2)$406,000Directlabor192,000Manufacturingoverhead393,600TotalmanufacturingcostsCostofallgoodsinprocessduringtheyearLess:Workinprocess,endofyearCostoffinishedgoodsmanufacturedChapter16P76116.4BPurchasesofdirectmaterialsa.$360,000Costofdirectmaterialsused:b.Materialsinventory,beginningofyear$18,000Add:Purchasesofdirectmaterials360,000Costofmaterialsavailableforuse$378,000Less:Materialsinventory,endofyear14,000Costofdirectmaterialsused$364,000Directlaborpayrollspaidduringtheyearc.$225,000Directlaborcostsassignedtoproductiond.$230,000$400,000Overheadcostsduringtheyeare.Unitsintheactivitybase(directlaborcosts)230,000Overheadstatedasapercentageofdirectlaborcosts$230,000)($400,000÷174%)Directmaterialsused(partbf.$364,000Directlaborcostsassignedtoproduction230,000Manufacturingoverheadappliedtoproduction400,000Totalmanufacturingcostschargedtoworkinprocess$994,000Costsoffinishedgoodsmanufactured:g.Workinprocessinventory,beginningofyear$20,000Add:Totalmanufacturing)fcosts(part994,000Costofallgoodsinprocessduringtheyear1,014,000$Less:Costofworkinprocessinventory,endofyear25,000Costoffinishedgoodsmanufactured$989,000Costofgoodssold:h.Beginninginventoryoffinishedgoods$98,000Add:Costoffinishedgoodsmanufactured(part)g989,000Costofgoodsavailableforsale$1,087,000Less:Endinginventoryoffinishedgoods110,000Costofgoodssold$977,000Totalinventoryatyear-end:i.Materialsinventory$14,000Workinprocessinventory25,000Finishedgoodsinventory110,000Totalinventory$149,00017.3AP802Chapter17a.DepartmentOneoverheadapplicationratebasedonmachine-hours:ManufacturingOverhead$420,000=$35permachine-hour=12,000Machine-HoursDepartmentTwooverheadapplicationratebasedondirectlaborhours:Manufacturing$22.50perdirectlaborOverhead$337,500==hour15,000DirectLaborHoursJobno.58:b.Dept.OneDept.TwoTotalDirectmaterials$10,100$7,60017,700$Directlabor16,50011,10027,600Manufacturingoverhead:$35750machine-hours×perhour26,25026,250$22.50740directlaborhours×perhour16,65016,650Totalcostofjobno.58$88,20...