ACCT 1A&B: Fundamentals of Accounting

BCSV

Fundamentals of Accounting I
Accounting for Manufacturing Business

I. THEORIES.
A. TRUE OR FALSE. Write A if the statement is true otherwise, write B.

1. Selling, general and administrative costs are part of manufacturing overhead.

2. To be in compliance with generally accepted accounting principles, selling and administrative

expenses and interest expense should be allocated to the cost of products manufactured in order
to properly value inventories on a manufacturer's balance sheet.

3. Manufacturing overhead must be assigned to both work-in-process inventory and finished goods
inventory for external financial reporting purposes.

4. Only direct manufacturing costs are assigned to inventories and cost of goods sold.

5. Commissions paid to sell products are reported as part of the cost of goods sold.

6. Manufacturing overhead costs are also known as indirect manufacturing costs.

7. The manufacturing statement (also called a schedule of manufacturing activities or a schedule of

cost of goods manufactured) contains information useful to outside parties and is therefore
included among the financial statements required by GAAP to be published.

8. A schedule of cost of goods manufactured can be used in place of the section on the income
statement titled cost of goods sold.

9. Product costs are historical figures and therefore are of little use to managers.

10. All of the raw materials purchased during a period are included in the cost of goods
manufactured figure.

11. When raw materials are purchased, the work in process inventory account is debited.

12. Selling and administrative expenses should be added to the manufacturing overhead account.

13. Most factory overhead costs are direct costs and therefore can be easily identified with specific
jobs.

14. Any balance in the work in process account at the end of a period should be closed to cost of
goods sold.

15. A debit balance in the work in process account indicates that not all goods completed during the
period were sold.

B. MULTIPLE CHOICES. Choose the letter of the best answer.

16. Under Generally Accepted Accounting Principles, manufactured products are generally
A. valued at market value and expensed in the period made.
B. valued at market value and expensed in the period sold.
C. valued at cost and expensed in the period made.
D. valued at cost and expensed in the period sold.
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E. none of the above.

17. Which of the following statements is true?

A. Since services are consumed as they are produced, service firms are not
concerned with the cost of their product.
B. There are no inventoriable costs for a nonmanufacturing company such as a
dairy.
C. Service industries do not use cost information for planning and control purposes.
D. Management in service companies use cost information for planning and control
purposes.
E. Mining and petroleum companies have no inventoriable costs.

18. When products are completed, their product costs are transferred from Work-in-Process
Inventory to
A. Manufacturing Overhead account.
B. Cost of Goods Sold account.
C. Finished Goods account.
D. Direct Labor account.
E. Indirect Labor account.

19. As production takes place, all manufacturing costs are added to the
A. Work-in-process account.
B. Manufacturing overhead account.
C. Cost of goods sold account.
D. Finished goods account.
E. Direct labor account.

20. Manufacturing overhead

A. consists of direct-material and direct-labor costs.
B. is easily traced to jobs.
C. includes all selling costs.
D. should not be assigned to individual jobs because it bears no obvious relationship
to them.
E. is a heterogenous pool of indirect production costs that can include utility costs
and depreciation.

21. In a manufacturing company, the costs debited to the Work in Process Inventory account
represent:

A. Direct materials used, direct labor, and manufacturing overhead.

B. Cost of finished goods manufactured.
C. Period costs and products costs.
D. None of the above; the types of costs debited to this account will depend upon the type of
products being manufactured.

22. Which one of these statements is correct?

A. Sales commission is a product cost and factory rent is a period cost.

B. Factory wages is a product cost and direct materials is a period cost.
C. Factory repair and maintenance is a product cost and sales commission is a period cost.
D. Sales commission is a product cost and amortization on factory equipment is a product cost.

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23. Three inventory categories are reported on a manufacturing company's balance sheet: (1) raw
materials, (2) goods in process inventory, and (3) finished goods. Identify the order in which
these inventory items are normally reported on the balance sheet.

A. (1) (2) (3)

B. (2) (1) (3)
C. (2) (3) (1)
D. (3) (2) (1)

24. For a manufacturing company, the cost of goods available for sale during a given accounting
period is
A. The beginning inventory of finished goods
B. The cost of goods manufactured during the period
C. The sum of the above
D. None of the above

25. Which of the following would not be classified as manufacturing overhead?

A. Wage of the factory janitor
B. Engine of a car
C. Insurance on factory building
D. Indirect materials

26. As current technology changes manufacturing processes, it is likely that direct

A. Labor will increase
B. Labor will decrease
C. Materials will decrease
D. Materials will increase

27. For inventoriable costs to become expenses under the matching principle
A. The product must be finished and in stock
B. The product must be expensed based on its percentage of completion
C. The product to which they attach must be sold
D. All accounts payable must be settled

28. Cost of goods manufactured in a manufacturing company is synonymous to

A. Ending inventory in a merchandising company
B. Beginning inventory in a merchandising company
C. Cost of goods available for sale in a merchandising company
D. Cost of goods purchased in a merchandising company

29. If the amount of Cost of goods manufactured during a period exceeds the amount of total
manufacturing costs for the period, then
A. Ending WIP is greater than or equal to the beginning WIP
B. Ending WIP is greater than the amount of the beginning WIP
C. Ending WIP is equal to the cost of goods manufactured
D. Ending WIP is less than the amount of beginning WIP

30. What accounts would be debited and credited when the direct materials are purchased on
account?
Debit: Credit:

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A. Work in process Direct materials

B. Direct materials Work in process
C. Direct Materials Accounts payable
D. Work in process Accounts payable

II. PROBLEM SOLVING.

PROBLEM A:
Llanto Company has the following data on July 31, 2013:

Manufacturing Overhead P 30,101.80

Decrease in inventories:
Materials 2,430.00
Goods in Process 590.00

Increase in inventories:
Finished goods 1,320.40

The manufacturing overhead amounts to 50% of the direct labor and the direct labor and manufacturing
overhead combined equal 50% of the total cost of manufacturing. All materials are purchased FOB
Shipping point.

Required: Compute for the

1. Material purchases
2. Cost of goods manufactured
3. Cost of goods sold

PROBLEM B:
The following information was taken from the accounting records of Dulfo Manufacturing Co. for 2013:

Increase in materials inventory P 45,000

Decrease in finished goods inventory 150,000
Material purchases 1,290,000
Direct labor payroll 600,000
Factory expenses 900,000
Freight out 135,000

Required: Compute for the

4. Cost of materials used
5. Manufacturing cost

PROBLEM C:
Nestle Corp. manufactured 50,000 kg. of Koko Krunch in 2013 at the following costs:

Opening Work-in-process P88,125

Materials (90% is direct materials) 182,500
Labor (7% is indirect labor) 242,500
Closing work-in-process 67,500

Factory overhead is 125% of direct labor cost and includes indirect materials and indirect labor.

Required: Compute for the

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6. Direct cost
7. Cost of goods manufactured

PROBLEM D:
Angel Burger’s material purchase during 2012 are P25,590 and materials put into production are direct
and indirect materials, respectively, worth P18,500 and P7,090. The total factory payroll is P74,000 of
which P50,000 represents direct labor. Other factory overhead costs amount to P32,000. Angel Burger
applies the actual factory overhead costs to process. Sales, cost of sales, and the cost of goods
manufactured, respectively, are P130,000, P120,000, and P128,000.

Required: Compute for the

8. How much is the increase (decrease) in the work-in-process inventory?
9. How much is the increase (decrease) in the finished goods inventory?

PROBLEM E:
Colomer Co. is a manufacturing concern using the perpetual inventory system. The following materials
inventory account data is provided:

Beginning balance P 275,000

Other debits to the account 825,000
Excess of ending inventory over beginning
inventory 55,000

10. How much is the cost of materials issued to production?

PROBLEM F:
The following selected information pertains to Juntao Corp.: direct materials, P62,500; indirect materials,
P12,500; factory payroll, 75,000 of direct labor and P11,250 of indirect labor; and other factory overhead
incurred, P37,500.

Required: compute for the

11. Prime cost
12. Conversion cost

PROBLEM G:
J. Co. is a manufacturing company engaged in making donuts. The following information is available as of
Feb. 1, 2013:

Work-in-process P 10,710
Direct materials inventory 48,600

The following manufacturing activity occurred during the month of February:

Purchased direct materials costing P60,000

Direct labor worked 9,900 hours at P5.00 per hour
Factory overhead of P2.50 per direct labor hour was applied to production

At the end of February, the following information was gathered in connection with the inventories:

Work-in-process P24,210
Direct materials inventory 51,000
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Required: compute for the

13. Total cost to account for
14. Cost of goods manufactured

PROBLEM H:
The following data are obtained from Captain CoCo Co.:
 Cost of goods manufactured is P187,500
1
 Inventory valuation are as follows: raw materials ending inventory is based on raw materials,
3
beginning; no initial inventory of work in progress, but at the end of period P12,500 was on
hand; finished goods inventory was four times as large at end of period as at the start.
 Net income after taxes amounted to P26,000, income tax rate is 35%.
 Purchase of raw materials amounted to net income before taxes.
 Breakdown of costs incurred in manufacturing cost was as follows:

Raw materials consumed 50%

Direct labor 30%
Factory expenses 20%

Required: compute for the

15. Amount of raw materials beginning inventory

PROBLEM I:
Child’s play, Inc. manufactures rag dolls. During the fiscal year just ended, it incurred prime costs of
P1,500,000 and conversion cost of P1,800,000. Overhead is applied at the rate of 200% of direct labor
cost.

16. How much is the material cost?

PROBLEM J:
The following cost data were taken from the records of Cinnamon manufacturing co.:

Depreciation on factory equipment P 1,000

Depreciation on sales office 500
Advertising 7,000
Freight out 3,000
Wages of production workers 28,000
Raw materials used 47,000
Sales salaries and commissions 10,000
Factory rent 2,000
Factory insurance 500
Materials handling 1,500
Administrative salaries 2,000

Required: compute for the

17. Manufacturing cost
18. Distribution cost
19. General and administrative expense

PROBLEM K:

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Cattleya Manufacturing Company produces notebooks and pad papers. The company’s raw material
inventory account includes the costs of both the direct and indirect materials. Account balances for the
company at the beginning and end of November 2012 follow:

Inventories November 30 October 31

Raw materials P69,600 P93,200
Work-in-process 120,000 146,400
Finished goods 104,800 72,000

During the month, the company purchased P656,000 of raw materials, direct material used during the
period amounted to P504,000. Factory payroll costs for November were P788,000, of which 75% was
related to direct labor. Overhead charges for depreciation, insurance, utilities, and maintenance totaled
P600,000 for November.

Required: compute for the

20. Total cost to account for
21. Cost of goods manufactured
22. Total goods available for sale
23. Cost of sales

PROBLEM L:
The cost of goods sold in April 2013 for Adriano Co. was P2,644,100. The April 30 Work-in-process
inventory was 25% of April 1 work-in-process inventory. Overhead was 225% of direct labor cost. During
April, P1,182,000 of direct materials were purchased. Other April information follows:

Inventories April 1 April 30

Direct materials 30,000 42,000
Work-in-process 90,000 ?
Finished goods 125,000 18,400

Required: compute for the

24. Prime cost
25. Conversion cost
26. Goods placed in process

PROBLEM M:
The following transactions were incurred by Reyes Industries during May 2013:

I. Issued P800,000 of direct material to production.

II. Paid 40,000 hours of direct labor at P18 per hour.
III. Accrued 15,500 hours of indirect labor cost at P15 per hour.
IV. Recorded P102,100 of depreciation on factory assets.
V. Accrued P32,800 of factory supervisor’s salaries.
VI. Issued P25,400 of supplies to production
VII. Completed goods costing P1,749,300 and transferred them to finished goods.

Required: compute for the

27. Manufacturing cost
28. Manufacturing overhead included in work-in-process inventory during May 2013 if
Work-in-process inventory had an ending balance of P59,600 and a beginning
balance of P18,900.

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PROBLEM N:

CASE I CASE II CASE III

Sales P9,300 ? P112,000
Direct material used 1,200 ? 18,200
Direct labor ? 4,900 ?
Prime cost 3,700 ? ?
Conversion cost 4,800 8,200 49,300
Factory overhead ? ? 17,200
Cost of goods manufactured 6,200 14,000 ?
Beg. Work-in-process 500 900 5,600
End Work-in-process ? 1,200 4,200
Beg. Finished goods ? 1,900 7,600
End Finished goods 1,200 ? ?
Cost of goods sold ? 12,200 72,200
Gross margin 3,500 ? ?
Operating expenses ? 3,500 18,000
Net income (loss) 2,200 4,000 ?

Required: For each of the following cases, compute for the missing amounts.
CASE I:
29. Direct labor cost
30. Factory overhead
31. Ending Work-in process
32. Beginning Finished goods
33. Cost of goods sold
34. Operating expenses
CASE II:
35. Sales
36. Direct material used
37. Prime cost
38. Factory overhead
39. Ending finished goods
40. Gross margin
CASE III:
41. Direct labor
42. Prime cost
43. Cost of goods manufactured
44. Ending finished goods
45. Gross margin
46. Net income(loss)

PROBLEM O:
The following data represent transactions and balances for December 2013, the De Vera Company’s first
month of operations.

Purchased direct material on account P248,000

Issued direct material to production 186,000
Accrued direct labor payroll 134,000
Paid factory rent 3,600
Accrued factory utilities 16,200
Recorded factory equipment depreciation 15,800
Paid factory supervisor salary 6,400
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Ending work-in-process (6,000 units) 35,000

Ending finished goods inventory (3,000 units) ?
Sales on account (P24 per unit) 648,000

Required: compute for the

47. Number of units sold in December
48. Number of units completed in December
49. Cost of goods manufactured in December
50. Per unit cost of goods manufactured in December

PROBLEM P:
September 30, 2013 inventory and cost data for Figueras Company are as follows:

Direct labor P 182,400

Direct material purchased 196,300
Direct material used 195,800
Selling and administrative expenses 171,200
Factory overhead 205,700

9/30/13 8/31/13
Direct material ? P12,300
Work-in-process 33,300 25,900
Finished goods 55,500 62,700

Required: compute for the

51. Peso value of direct materials inventory at Sept. 30, 2013
52. Total product costs for Sept. 2013
53. Cost of goods manufactured
54. Net income (loss). Assume that the income tax rate is 40% and Sales for Sept. 2013
were P985,000.

PROBLEM Q:
On August 1, 2013, Deonoso Corporation had the following account balances:

Raw materials Inventory (direct & indirect) P 72,000

Work-in-process Inventory 108,000
Finished goods inventory 24,000

During August, the following transactions took place:

I. Raw material was purchased on account, P570,000
II. Direct material (P121,200) and indirect material (P15,000) were issued to production
III. Factory payroll consisted of P180,000 for direct labor employees and P42,000 for indirect labor
employees
IV. Office salaries totaled P144,600 for the month
V. Utilities of P40,200 were accrued; 70% - factory.
VI. Depreciation of P60,000 was recorded on plant assets; 80% - factory
VII. Rent of P66,000 as paid on the building. 60% of the space is occupied by the factory.
VIII. At the end of August, the Work in process inventory balance was P49,800
IX. At the end of August, the finished goods inventory balance was P53,400

Sierra Corporation uses an actual cost system and debits actual overhead costs incurred to Work in
process Inventory.

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Required: Compute for the

55. Total amount of product cost
56. Period cost
57. Cost of goods sold

PROBLEM R:
Acuavera, Inc. began business in July 2013. The firm makes an exercise machine for home and gym use.
Following are data taken from the firm’s accounting records that pertain to its first month of operations.

Direct material purchased on account P 900,000

Direct material issued to production 377,000
Direct labor payroll accrued 126,800
Indirect labor payroll paid 40,600
Factory insurance expired 6,000
Factory utilities paid 17,800
Factory depreciation recorded 230,300
Ending WIP inventory 51,000
Ending FG inventory (30 units) 97,500
Sales on account (P5,200 per unit) 1,040,000

Required: Compute for the

58. Number of units sold during July
59. Cost of goods manufactured
60. Number of units completed in July
61. Per unit cost of goods manufactured for the month
62. Cost of goods sold
63. Gross margin for July

PROBLEM S:
Judith Co. showed cost of goods sold of P4,320,000 in its statement of comprehensive income after the
first year of operations. The total manufacturing cost comprised 50% materials used, 30% direct labor
incurred, and 20% manufacturing overhead. Goods in process at year-end were 10% of the total
manufacturing cost. Finished goods at year-end amounted to 20% of the cost of goods manufactured.

Required: compute for the

64. Amount of direct labor cost.
65. Finished goods, end.

PROBLEM T:
The following information was taken from Ejew Company’s accounting records for the current year:

Increase in raw materials inventory 150,000

Decrease in finished goods inventory 350,000
Raw materials purchased 4,300,000
Direct labor payroll 2,000,000
Factory overhead 3,000,000
Freight out 450,000

There was no work in process inventory at the beginning or end of the year.

Required: compute for the

66. Cost of sales
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PROBLEM U:
For Bernardo Co., the following information is available:
Cost of goods sold P600,000
Income tax expense 60,000
Operating expense 230,000
Sales 1,000,000

67. What is the amount of Gross profit, under nature of expense method?

PROBLEM V:
Alexis Manufacturing Corporation presented the following production data to you:

Inventories JULY 1 JULY 31

Finished Goods P60, 000 P45, 000
Goods in Process 30, 000 38, 000
Raw Materials 15, 000 22, 000

Sales during JULY P500, 000

Gross Profit rate 25% on cost
Factory Overhead (80% of DL cost) P90, 000

68. How much was the Total Costs Placed in Process?

69. How much was the Raw Materials Purchased?

PROBLEM W:
Guevarra mugs produces and sells various types of ceramic mugs. The business began operations on
January 1, 2013. The cost incurred during the year follow:

Direct Material cost P100,800

Direct Labor 89,600
Indirect Manufacturing costs 112,000
Administrative and Marketing 133,200

On December 31, 2013, direct materials inventory consisted of 7,500 pounds of materials. Production in
that year was 56, 000 mugs. There were no unfinished units on December 31, 2013. Sales for the year
were P436,500. Finished goods inventory was P40,500 on December 31. Each finished mug contained 1.5
pounds of material.

70. How much is the direct materials inventory cost, December 31?
71. How many units are there in the finished goods ending inventory as of December 31?
72. How much is the profit for 2013?

PROBLEM X:
The following information was taken from the records of Johann Manufacturing INC.

Increase in Finished Goods 20,000

Decrease in Work-in-Process 18,000
Decrease in Raw Materials 9,000
Total Costs to account for 310,000
Purchases 70,000
Direct Labor 90,000
Work in Process, beginning 64,000
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73. How much is the amount of cost of goods sold?

74. How much is the amount of factory overhead?

PROBLEM Y:
The following information was taken from the records of Adams Manufacturing Inc.
 Increase in Finished Goods Inventory P82,125
 Raw Material Purchases 315,000
 Increase in Work-in-Process Inventory 49,950
 Direct Labor 210,968
 Decrease in Raw Materials Inventory 21,825
 Work in Process Inventory, beginning 256,500
 Total Costs Placed in Process 922,500

75. How much was the amount of cost of goods manufactured?

76. How much was the amount of Cost of Goods Sold?
77. How much was the amount of factory overhead?
78. How much was the amount of prime cost incurred during the period?
79. How much was the amount of conversion cost incurred during the period?

PROBLEM Z:
The accounting department of the Tuazon Corporation provided the following data for March 2007:

Sales P 1,200,000
Marketing expenses 5% of sales
Administrative expenses 34% of marketing expenses
Purchases 400,000
Factory burden 2
of direct labor cost
3
Direct labor 210,000

Inventories: March 31 February 28

Finished goods 82,500 100,000
Work-in-progress 117,135 102,350
Materials 47,485 50,000

Income tax rate is 30%

Compute for the
80. Total cost to account for
81. Net income (loss)

PROBLEM AA:
The following data relate to the Wei Chan Company during September:
Inventories August 31 September 30
Work in process P169,000 250,000
Finished goods ? 320,000
Direct materials 190,000 210,000

Cost incurred during the period:

Goods available for sale P 1,300,000
Manufacturing costs 1,150,000
Factory overhead 334,000
Direct materials issued to production 386,000

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Compute for the

82. Goods placed in process
83. Cost of goods sold

PROBLEM BB:
For the year 2007, the gross margin of Mondala Co. was P96,000; the cost of goods manufactured was
P340,000; the beginning inventories of work in process and finished goods were P28,000 and P45,000,
respectively and the ending inventories of finished goods and work in process were P52,000 and P38,000,
respectively.

84. Compute for the sales

PROBLEM CC:
During 2013, there was no change in either the raw material or the work in process beginning and ending
inventories. However, finished goods, which had a beginning balance of P25,000, increased by P15,000

85. If the manufacturing costs incurred totaled P600,000 during 2013, compute for the
goods available for sale.

PROBLEM DD:
The work in process account of Pares boy showed:
Debits:
Materials – P15,500; Direct labor- P14,750; Factory overhead – P11,800
Credits:
Finished goods – P37,500

Materials charged to the one job still in process amounted to P3,200. Factory expense is applied as a
percentage of direct labor cost.

Compute for the

86. Factory overhead contained in finished goods

PROBLEM EE:
The following accounts of Sebastian Manufacturing Co. appeared in its balance sheets on December 31,
2012 and December 31, 2013:

2012 2013
Materials P60,000 P90,000
Work in process 34,000 35,000
Finished goods 46,000 36,000
Accrued factory wages 6,200 7,000

The following amounts appeared in the company’s income statement for 2013:
Materials used P 600,000
Cost of sales 1,840,000
Direct labor 410,000
Indirect labor 140,000

Compute for the

87. Amount of raw materials purchased
88. Total cost of manufacturing
89. Cost of goods manufactured
90. Payment of factory wages
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~~~~
“Learning is not child's play; we cannot learn without pain.”
~ Aristotle

*Suggested Key answers*

I. THEORIES
A. TRUE OR FALSE
1. B 6. A 11. B
2. B 7. B 12. B
3. A 8. B 13. B
4. B 9. B 14. B
5. B 10. B 15. B
B. MULTIPLE CHOICES
16. D 21. A 26. B
17. D 22. C 27. C
18. C 23. A 28. D
19. A 24. C 29. D
20. E 25. B 30. C
II. PROBLEM SOLVING
1. P 87,875.40 31. P 300 61. 3,250 units
2. P 181,200.80 32. P 800 62. P 650,000
3. P 179,880.40 33. P 5,800 63. P 390,000
4. P 1,245,000 34. P 1,300 64. P 1,800,000
5. P 2,745,000 35. P 19,700 65. P 1,080,000
6. P 389,775 36. P 6,100 66. P 9,500,000
7. P 692,306.25 37. P 11,000 67. –0-
8. P 3,590 INCREASE 38. P 3,300 68. P 423,000
9. P 8,000 INCREASE 39. P 3,700 69. P 197,500
10. P 770,000 40. P 7.500 70. P 9,000
11. P 137,500 41. P 32,100 71. 7,500 units
12. P 136,250 42. P 50,300 72. P 41,400
13. P 142,560 43. P68,900 73. P 244,000
14. P 118,350 44. P 4,300 74. P 77,000
15. P 90,000 45. P 39,800 75. P 616,050
16. P 900,000 46. P 21,800 76. P 533,925
17. P 80,000 47. 27,000 units 77. P 118,207
18. P 20,500 48. 30,000 units 78. P 547,793
19. P 2,000 49. P 327,000 79. P 329,175
20. P 2,214,000 50. P 10.90/unit 80. P 854,865
21. P 2,094,000 51. P 12,800 81. P 255,059
22. P 2,166,000 52. P 583,900 82. P 1,319,000
23. P 2,061,200 53. P 576,500 83. P 980,000
24. P 1,570,000 54. P 138,060 84. P 429,000
25. P 1,300,000 55. P 473,940 85. P 625,000
26. P 2,560,000 56. P 195,060 86. P 11,200
27. P 1,912,800 57. P 502,740 87. P 630,000
28. P 270,000 58. 200 units 88. P 1,831,000
29. P 2,500 59. P747,500 89. P 1,830,000
30. P 2,300 60. 230 units 90. P 549,200

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