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Grant MacEwan University ACCT 422: Advanced Management Accounting

Grant MacEwan University ACCT 422: Advanced Management Accounting

Grant MacEwan University
ACCT 422: Advanced Management Accounting
1) The following information pertains to Tom's Country Wood Shop:

Beginning finished goods, 1/1/x1 $ 15,000
Ending finished goods, 12/31/x1 9,500
Cost of goods sold 56,000
Sales 112,500
Operating expenses 25,000

What is the cost of goods manufactured for 20x1?

a. $ 31,500
b. $ 50,500
c. $ 56,500
d. $ 61,500
e. $ 66,500


Frazer, Inc. had the following activities in the year:

Direct materials:
Beginning inventory $ 100,000
Purchases 308,000
Ending inventory 52,000
Direct manufacturing labour 80,000
Manufacturing overhead 60,000
Ending work in process inventory 20,000
Beginning work in process inventory 4,000
Ending finished goods inventory 80,000
Beginning finished goods inventory 120,000

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