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An incomplete cost of goods manufactured schedule is presented below.
Complete the cost of goods manufactured schedule for Molina Company.
MOLINA COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2014
Work in process (1/1)
$212,050
Direct materials
Raw materials inventory (1/1)
$
Add: Raw materials purchases
159,810
Total raw materials available for use
Less: Raw materials inventory (12/31)
30,040
Direct materials used
$199,110
Direct labor
Manufacturing overhead
Indirect labor
26,680
Factory depreciation
44,600
Factory utilities
69,940
Total overhead
141,220
Total manufacturing costs
Total cost of work in process
Less: Work in process (12/31)
87,730
Cost of goods manufactured
$539,200
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