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BE 161
Presented below are Truck Company’s monthly manufacturing cost data related to its personal
computer products.
(a) Taxes on factory building $820,000
(b) Raw materials 66,000
(c) Depreciation on manufacturing equip. 210,000
(d) Wages for assembly line workers 340,000

Instructions
Enter each cost item in the following table, placing an “X” under the appropriate headings.
Product Costs
Direct Materials Direct Labor Factory Overhead
(a)
(b)
(c)
(d)

BE 162
Determine whether each of the following costs should be classified as direct materials (DM),
direct labor (DL), or manufacturing overhead (MO).
a. ____ Depreciation on factory equipment
b. ____ Table legs used in manufacturing tables
c. ____ Wages paid to assembly line workers
d. ____ Factory rent

Indicate whether each of the following costs of a pencil manufacturer would be classified as
direct materials (DM), direct labor (DL), or manufacturing overhead (MO).
a. ____ Depreciation of pencil painting machinery
b. ____ Lead inserted into pencils
c. ____ Factory utilities
d. ____ Wages of assembly line worker
e. ____ Salary of supervisor
f. ____ Factory machinery maintenance
g. ____ Wood
h. ____ Eraser compound

BE 164
Presented below are Cricket Company’s monthly manufacturing cost data related to its personal
computer products.
a. Hard drives and memory sticks $30,000
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b. Wages to assemble equipment $65,000

c. Insurance on manufacturing building $41,000
d. Wages for factory supervisors $64,000

Instructions
Enter each cost item in the following table, placing an ‘X’ under the appropriate headings.

Product Costs
Direct Materials Direct Labor Factory Overhead
a.
b.
c.
d.

BE 165
Identify whether each of the following is classified as a product cost or a period cost.
______________ 1. Direct labor
______________ 2. Direct materials
______________ 3. Factory utilities
______________ 4. Repairs to office equipment
______________ 5. Property taxes on factory building
______________ 6. Sales salaries

BE 166
Criba Manufacturing Company has the following data: direct labor $630,000, direct materials
used $421,000, total manufacturing overhead $206,000, and beginning work in process
$42,000.

Instructions
Compute (a) total manufacturing costs and (b) total cost of work in process.

BE 167
Presented below are incomplete 2009 manufacturing cost data for Swartnez Corporation.

Direct Materials Used Direct Labor Factory Total Manufacturing Costs

Overhead
(a) $ 17,000 $42,000 ? $ 73,000

(b) $148,000 ? $112,000 $420,000

Instructions
Determine the missing amounts.
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BE 168
Presented below are incomplete 2008 manufacturing cost data for Supreme Corporation.
Direct Materials Used Direct Labor Factory Overhead Total Manufacturing Costs
(a) $38,000 $72,000 ? $164,000

(b) $95,000 ? $70,000 $305,000

(c) ? $80,000 $120,000 $260,000

Instructions
Determine the missing amounts.

BE 169
Raynor Manufacturing Company has the following data:
Direct labor $46,000
Direct materials used 84,000
Total manufacturing overhead 60,000
Ending work in process 30,000
Beginning work in process 40,000

Instructions
Compute (a) total manufacturing costs and (b) cost of goods manufactured.

Ex. 175
For each item listed below, indicate in the space to the left whether the item would be
considered a product cost or a period cost for a manufacturing company. Use the following
code:

Pr = Product cost
Pe = Period cost

____ 1. Factory supervisory salaries

____ 2. Sales commissions

____ 3. Income tax expense

____ 4. Indirect materials used

____ 5. Indirect labor

____ 6. Office salaries expense

____ 7. Property taxes on factory building

____ 8. Sales manager's salary

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____ 9. Factory wages expense

____ 10. Direct materials used

Ex. 177
Presented below are incomplete 2008 manufacturing cost data for Tardy Corporation.

Total Work in Work in Cost of

Direct Materials Direct Manufacturing Manufacturing Process Process Goods
Used Labor Overhead Costs (1/1) (12/31) Manufactured
(a) $38,000 $72,000 $48,000 ? $120,000 $96,000 ?
(b) $149,00 $53,000 $90,000 $292,000 ? $98,000 $331,000
0
(c) $53,000 $116,000 $121,000 $290,000 $463,000 ? $515,000

Instructions
Determine the missing amounts.

Ex. 180
Manning Manufacturing Company has the following data at June 30, 2008:
Raw materials inventory, June 1 $ 13,800
Work in process inventory, June 1 18,100
Finished goods inventory, June 1 43,500
Total manufacturing costs 510,000
Sales 590,000
Work in process inventory, June 30 30,400
Finished goods inventory, June 30 50,200
Raw materials inventory, June 30 18,000

Instructions
(a) Prepare an income statement through gross profit for the month of June.
(b) Indicate the balance sheet presentation of the June 30 inventories.

Ex. 181
From the account balances listed below, prepare a schedule of cost of goods manufactured for
Timmons Manufacturing Company for the month ended December 31, 2008.

Account Balances
Finished Goods Inventory, December 31 $42,000
Factory Supervisory Salaries 12,000
Income Tax Expense 18,000
Raw Materials Inventory, December 1 12,000
Work In Process Inventory, December 31 25,000
Sales Salaries Expense 14,000
Factory Depreciation Expense 8,000
Finished Goods Inventory, December 1 35,000
Raw Materials Purchases 95,000
Work In Process Inventory, December 1 30,000
Factory Utilities Expense 4,000
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Direct Labor 70,000

Raw Materials Inventory, December 31 19,000
Sales Returns and Allowances 5,000
Indirect Labor 21,000