The cost of goods manufactured schedule for Spanglish Industries is presented below with numbers omitted.

Required:
(a) Calculate the missing numbers.
(b) If 150,000units were produced during June, what is the cost of manufacturing per item?
(c) What is the Cost of Goods Sold during June? Spanglish uses the FIFO cost flow assumption.
(d) What is the ending balance in Finished Goods Inventory (in dollars and units) on June 30?

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Spanglish Industries Cost of Goods Manufactured Schedule For the Month Ended June 30, 2009 Beginning Inventory-_ Work in Process Manufacturing costs for the period: Raw Material (direct and indirect) Beginning balance Purchases $180,000 Raw Material available Ending balance Total Raw Material 210,000 Lise $495,000 Indirect Material(60,000) Direct Material used Direct Labor used Variable Overhead 465,000 142,500 217,500 Applied Fixed Overhead Applied Total Manufacturing Costs 1,260,000 Total Costs to Account For $1,860,000 Ending Balance- Work in Process Cost of Goods Manufactured Additional information: Beginning balance of $1,102,500 Cost of Goods Sold $ 0 Beginning balance of Beginning units in Units sold during Finished Goods 728,625 Finished Goods 100,500 June 147,000