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Category > Accounting Posted 20 Aug 2017 My Price 12.00

MingWare Ceramics Inc.

Cost of goods sold budget

 

The controller of MingWare Ceramics Inc. wishes to prepare a cost of goods sold budget for September. The controller assembled the following information for constructing the cost of goods sold   budget:

 

 

Direct materials:

enamel

Paint

Porcelain

Total

Total  direct materials purchases budgeted for  September

$36,780

$6,130

$145,500

$188,410

Estimated inventory, September 1, 2016

1,240

950

4,250

6,440

Desired inventory, September 30, 2016

1,890

1,070

5,870

8,830

 

Direct labor cost:                                                         Kiln Department            Decorating Department                Total

Total direct labor cost budgeted for  September             $47,900                                       $145,700                           $193,600

Finished goods inventories:                                             Dish              Bowl               Figurine                    Total

Estimated inventory, September 1, 2016                       $5,780                   $3,080                      $2,640                         $11,500

 

Desired inventory, September 30, 2016

Work in process inventories:

3,710

 

2,670

3,290

9,670

Estimated inventory, September 1, 2016

$3,400

 

 

 

 

Desired inventory, September 30, 2016

1,990

 

 

 

 

Budgeted factory overhead costs for September:

 

 

 

 

 

Indirect factory wages

$  81,900

 

 

 

 

Depreciation of plant and equipment

14,300

 

 

 

 

Power and light

5,200

 

 

 

 

Indirect materials

4,100

 

 

 

 

Total

$105,500

 

 

 

 

 

Use the preceding information to prepare a cost of goods sold budget for September   2016.

Answers

Maurice Tutor
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Status NEW Posted 20 Aug 2017 09:08 AM My Price 12.00

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