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A. The cost of the raw materials used in production during the year:
B. The cost of goods manufactured for the year:
C. The cost of goods sold for the year:
D. The net income for the year:
Finished goods inventory, beginning
$240
Finished goods inventory, ending
320
Raw materials inventory, beginning
80
Raw materials inventory, ending
140
Work in process inventory, beginning
140
Work in process inventory, ending
100
Administrative expenses
300
Direct labor
400
Manufacturing overhead applied
460
Purchases of raw materials
240
Sales
1,980
Selling expenses
280
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