Determine the missing manufacturing costs for Carson Company for selected months are as follows:
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April
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July
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|
October
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|
Beginning work in process
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$80,000
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|
(f)
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$98,000
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Direct materials used
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|
280,000
|
|
$190,000
|
|
155,000
|
|
Direct labor
|
|
195,000
|
|
170,000
|
|
(j)
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Manufacturing overhead
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|
(a)
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150,000
|
|
90,000
|
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Total manufacturing costs
|
|
890,000
|
|
510,000
|
|
450,000
|
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Total cost of work in process
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|
(b)
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640,000
|
|
(k)
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Ending work in process
|
|
75,000
|
|
(g)
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(l)
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Cost of goods manufactured
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|
(c)
|
|
525,000
|
|
385,000
|
|
Beginning finished goods
|
|
(d)
|
|
38,000
|
|
(m)
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Cost of goods available for sale
|
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960,000
|
|
(h)
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480,000
|
|
Ending finished goods
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|
(e)
|
|
75,000
|
|
(n)
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Cost of goods sold
|
|
820,000
|
|
(i)
|
|
355,000
|
|