Calculate the direct manufacturing labor costs


Response to the following problem:

Flow of lnventoriable Costs Hofstra Plastics' selected data for August 2008 is presented here (in millions):

Direct materials inventory 8/1/2008                                        $90

Direct materials purchased                                                     360

Direct materials used                                                             375

Total manufacturing overhead costs                                        480

Variable manufacturing overhead costs                                    250

Total manufacturing costs incurred during August 2008           1,600

Work-in-process inventory 8/1/2008                                      200

Cost of goods manufactured                                                 1,650

Finished goods inventory8/1/2008                                          125

Cost of goods sold                                                               1,700

Calculate the following costs:

1. Direct materials inventory 8/31/2008

2. Fixed manufacturing overhead costs for August

3. Direct manufacturing labor costs for August

4. Work-in-process inventory 8/31/2008

5. Cost of goods available for sale in August

6. Finished goods inventory8/31/2008 .

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Cost Accounting: Calculate the direct manufacturing labor costs
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