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Incomplete manufacturing cost data for Colaw Company for 2012 are presented as follows for four different situations.
Total
Cost of
Direct
Manufac-
Work in
Goods
Materials
Labor
turing
Process
Used
Overhead
Costs
1-Jan
31-Dec
tured
(1) $127,000
$140,000
$87,000
(a)
$33,000
(b)
$360,000
(2) (c)
200,000
132,000
$450,000
(d)
$40,000
470,000
(3) 80,000
100,000
(e)
255,000
60,000
80,000
(f)
(4) 70,000
(g)
75,000
288,000
45,000
(h)
270,000
Instructions
(a) Indicate the missing amount for each letter.
(b) Prepare a condensed cost of goods manufactured schedule for situation (1) for the year ended December 31, 2012.
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