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Q1) Chmelar Manufacturing Company developed the following data:

Year Inventories Net Sales
1991 $378 1,812
1992 411 1,886
1993 452 1,954
1994 491 2,035
Beginning work in process inventory $20,000
Direct materials used 120,000
Actual overhead 140,000
Overhead applied 135,000
Cost of goods manufactured 320,000
Ending work in process 15,000

How much are total manufacturing costs for the period?

a) $395,000

b) $315,000

c) $275,000

d) $305,000

Accounting Basics, Accounting

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