Purchases 500,000

Beg Inventory 260,000

TGAS 760,000
Less Ending Invty (200,000 / 80%) 250,000
COGS 510,000

Ending Invty 250,000

Reimbursement from Insurance 200,000
Loss to the company 50,000

March April May

Direct Material Beg 95,000 L 80,000 50,000
Add Net Purchases A 135,000 170,000 W 150,000
Total available for use B 230,000 M 250,000 200,000
Less Direct Material End C 80,000 N 50,000 X 60,000
Direct Materials Used 150,000 O 200,000 140,000
Direct Labor D 100,000 175,000 Y 120,000
Factory Overhead E 50,000 P 87,500 Z 60,000 180,000
Total Manufacturing Cost 300,000 462,500 AA 320,000
Add Work in Process Beg F 20,000 Q 15,000 37,500
Total goods put into process G 320,000 R 477,500 BB 357,500
Less Work in Process end H 15,000 S 37,500 20,000
Cost of Goods Manufactured I 305,000 440,000 CC 337,500
Add Finished Goods Beg 30,000 T 35,000 25,000
Total goods available for sale J 335,000 475,000 DD 362,500
Less Finished Goods end K 35,000 U 25,000 30,000
Cost of Goods Sold 300,000 V 450,000 332,500
100%
50% 150%
Purchases 500,000.00
Beginning Inventory 260,000.00
TGAS 760,000.00
Less Inventory Ending (200,000 / 80%) 250,000.00
Cost of Sales 510,000.00

Ending Inventory 250,000.00

Less Insurance Reimbursement 200,000.00
Loss 50,000.00

RM Beg 100% 100,000.00

+ Purchases 160,000.00
TMAU 260,000.00
- RM End 125% 125,000.00 25,000.00 Increase 25%
RMU (DM) 25% 135,000.00
DL 100% 166,666.67
FOH 75% 125,000.00
TMC 426,666.67
+ WIP Beg 48,333.33
TGPIP (240+115-65+185) 475,000.00
- WIP End 185,000.00
COGM 290,000.00
+ FG Beg 65,000.00
TGAS 355,000.00
- FG End 115,000.00
COGS 240,000.00
 50.00
160.00
210.00
75.00
135.00