“Chewy Bones manufactures its own brand of pet chew bones. At the end of December 2016, the accounting records showed the following:Inventories: Beginning EndingRaw Materials $13,000 $7,000Work-in-Process 0 1,250Finished goods 0 5,200Other information:Raw materials purchases: $38,000Plant janitorial services: 600Sales salaries: 5,400Delivery costs: 1,400Sales revenue: 111,000Utilities for plant: 1,200Rent on plant: 18,000Customer service hotline costs: 2,000Direct labor: 20,000”,”Chewy Bones Schedule of Cost of Goods ManufacturedBeginning Work-in-Process Inventory: $0Direct Materials Used: Beginning Raw Materials Inventory: $13,000 Purchases of Raw Materials: $38,000 Raw Materials Available for Use: 51,000 Ending Raw Materials Inventory: (7,000)Direct Materials Used: $44,000Direct Labor: 20,000Manufacturing Overhead: Rent on Plant: 18,000 Utilities for Plant: 1,200 Plant Janitorial Services: 600Total Manufacturing Overhead: 19,800Total Manufacturing Costs Incurred during the Year: 83,800Total Manufacturing Costs to Account For: 83,800Ending Work-in-Process Inventory: (1,250)Cost of Goods Manufactured: $82
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