Hernandez, Inc. manufactures calculators. The company employs an actual costing system. During May, Hernandez's transactions included the following:
|
Direct labor cost incurred
|
$5,400
|
|
Total manufacturing overhead cost
|
6,650
|
|
Direct materials purchased
|
11,500
|
|
Raw materials inventory, beginning
|
160
|
|
Raw materials inventory, ending
|
280
|
|
Sales
|
23,000
|
|
Selling expenses
|
2,100
|
|
Work in process inventory, beginning
|
220
|
|
Work in process inventory, ending
|
250
|
A. Briefly list any additional information you need to calculate cost of goods sold for this company. (Be specific.)