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Determine the missing manufacturing costs for Carson Company for selected months are as follows:
April
July
October
Beginning work in process
$80,000
(f)
$98,000
Direct materials used
280,000
$190,000
155,000
Direct labor
195,000
170,000
(j)
Manufacturing overhead
(a)
150,000
90,000
Total manufacturing costs
890,000
510,000
450,000
Total cost of work in process
(b)
640,000
(k)
Ending work in process
75,000
(g)
(l)
Cost of goods manufactured
(c)
525,000
385,000
Beginning finished goods
(d)
38,000
(m)
Cost of goods available for sale
960,000
(h)
480,000
Ending finished goods
(e)
(n)
Cost of goods sold
820,000
(i)
355,000
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