The statement of costs of goods manufactured shows:a.'ffice supplies used in accounting office.

b."eprecation of factory building.c.Salary of sales manager.d.&ent paid on finished goods

warehouse.NS:(The depreciation of the factory building is a cost necessary to manufacture goods. The
office supplies,sales manager;s salary and warehouse rent are mar0eting and administrative costs and
would not beincluded in the Statement of +ost of Hoods Manufactured.!TS:1"#$:=ard&%$:!.'():
NT:#M ( - +ost ManagementT'!:+S( - &eflective*5.Selected data concerning the past fiscal yearAs
operations >333As omitted? of the Stanley Manufacturing+ompany are presented below:#NC%NT'&#
%S(eginning%ndingMaterials

$ 90 $ 85

or0 in process

50 65

$inished goods

100 90

'ther data: "irect materials used

$365

Total manufacturing costs charged to production during the year >includes direct materials, direct
labor, and factory overhead?

680

+ost of goods available for sale

765

Selling and general e/penses

250

ssuming Stanley does not use indirect materials, the cost of materials purchased during the
yearamounted to:a.B*. b.B*3.c.B5.d.B53.NS:"Materials purchased added to Materials inventory
at the beginning of the month results in the materialsavailable for use. "uring the year, the materials are
used or they remain in the Materials inventory atthe end of the year, so the total of materials used and
ending Materials inventory is also the total of theamount of materials available. Therefore, the e4uation
can be rearranged to compute the materials purchases as follows:"irect materials used

$365

dd ending inventory of materials

85

Materials available during the year

$450

Gess beginning inventory of materials

90

!urchases of materials during the year

$360

!TS:1"#$:=ard&%$:!.'(): NT:#M ( - +ost ManagementT'!:+S( - nalytic*7.Selected data concerning

the past fiscal yearAs operations >333As omitted? of the Stanley Manufacturing+ompany are presented
below:#NC%NT'&#%S(eginning%ndingMaterials

$ 90 $ 85

or0 in process

50 65

$inished goods

100 90

'ther data: "irect materials used

$365

Total manufacturing costs charged to production during the year >includes direct materials, direct
labor, and factory overhead?

680

+ost of goods available for sale

765

Selling and general e/penses

250

The cost of goods manufactured during the year was:a.B7. b.B713.c.B55.d.B73.NS:+(eginning

wor0 in process inventory

$ 50

dd total manufacturing costs during the year

680

Total
$730

Gess ending wor0 in process inventory

65

+ost of goods manufactured during the year

$665

!TS:1"#$:Moderate&%$:!.'(): NT:#M ( - +ost ManagementT'!:+S( - nalytic*.Selected data

concerning the past fiscal yearAs operations >333As omitted? of the Stanley Manufacturing+ompany are
presented below:#NC%NT'&#%S(eginning%ndingMaterials

$ 90 $ 85

or0 in process

50 65

$inished goods

100 90

'ther data: "irect materials used

$365

Total manufacturing costs charged to production during the year >includes direct materials, direct labor,
and factory overhead?

680

+ost of goods available for sale

765