QUESTION 3

PARTICULARS $ $
Direct material:
Raw material,Beginig inventory 40000
Add: purchases of raw materials 123200
Raw material available for use 163200
Less:Raw material,Ending inventory 20800

cost of direct material used 142400

Direct labour 32000

factory over head 24000
total manufacturing cost 198400
Add work in process begning inventory 1600
tototal cost of goods in process 200000
Less work in process ending inventory 800

Cost of goods manufactured 208000

1) cost of direct material used 142400

2) cost of goods manufactured 192000
3)cost of goods sold 208000
4) prime cost added to production 174400
5) conversion cost added to production 56000