Incomplete manufacturing cost data for Colaw Company for 2012 are presented as follows for four different situations.
|
|
|
Total
|
|
|
Cost of
|
|
Direct
|
Direct
|
Manufac-
|
Manufac-
|
Work in
|
Work in
|
Goods
|
|
Materials
|
Labor
|
turing
|
turing
|
Process
|
Process
|
Manufac-
|
|
Used
|
Used
|
Overhead
|
Costs
|
1-Jan
|
31-Dec
|
tured
|
|
(1) $127,000
|
$140,000
|
$87,000
|
(a)
|
$33,000
|
(b)
|
$360,000
|
|
(2) (c)
|
200,000
|
132,000
|
$450,000
|
(d)
|
$40,000
|
470,000
|
|
(3) 80,000
|
100,000
|
(e)
|
255,000
|
60,000
|
80,000
|
(f)
|
|
(4) 70,000
|
(g)
|
75,000
|
288,000
|
45,000
|
(h)
|
270,000
|
Instructions
(a) Indicate the missing amount for each letter.
(b) Prepare a condensed cost of goods manufactured schedule for situation (1) for the year ended December 31, 2012.