Basic Cost Flow Model: After a dispute concerning wages, Steve W. Ozniak contaminated the computerized accounting system at Sparkle Company with a virus that destroyed most of the company records. The computer experts at the company could only recover a few fragments of the company's factory ledger, as shown below:

Additional investigation and reconstruction from other sources yielded the follow- ing additional information.

1. The controller remembers clearly that actual manufacturing overhead costs are recorded at $3 per direct labor-hour.

2. The production superintendent's cost sheets showed only one job in work in process inventory on April 30. Materials of $2,600 had been added to the job, and 300 direct labor-hours had been expanded at $6 per hour.

3. The accounts payable are for direct materials purchases only, according to the accounts payable clerk. He clearly remembers that the balance in the account was $6,000 on April 1. An analysis of canceled checks (kept in the treasurer's office) shows that payments of $42,000 were made to suppliers duuring the month.

4. The payroll ledger shows that 5.200 direct labor-hours were recorded for the month. The employment department has verified that there are no variations in pay rates among employees (this infuriated Steve, who felt his services were underpaid).

5. Records maintained in the finished goods warehouse indicate that the finished goods inventory totaled $18,000 on April 1.

6. The cost of goods manufactured for April was $89,000.

Required:

Determine the following amounts:

a. Work in process inventory, April 30.

b. Direct materials purchased during April.

c. Manufacturing overhead incurred during April.

d. Cost of goods sold for April.

BB 4/1 BB 4/1 Direct Materials Inventory 15,000 Work in Process Inventory 4,500 Manufacturing Overhead Accounts Payable Finished Goods Inventory EB 4/30 11,000 EB 4/30 9,000 Cost of Goods Sold