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E1-12 – Prepare a cost of goods manufactured schedule and a partial income statement
E1-12 Cepeda Corporation has the following cost records for June 2014.
Indirect factory labor
$4,500
Factory utilities
400
Direct materials used
20,000
Depreciation, factory equipment
1,400
Work in process, 6/1/14
3,000
Direct labor
40,000
Work in process, 6/30/14
3,800
Maintenance, factory equipment
1,800
Finished goods, 6/1/14
5,000
Indirect materials
2,200
Finished goods, 6/30/14
7,500
Factory manager's salary
3,000
Instructions:
(a) Prepare a cost of goods manufactured schedule for June 2014.
(b) Prepare an income statement through gross profit for June 2014 assuming net sales are$92,100
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