.

using PR 15-5B pp. 780-781 part 1 only with the following changes: January 1 WIP is $102000 NOT $109200, Dec 31 WIP is $85000 NOT $96200, materials purchased is $128000 NOT $123500, and miscellaneous cost- factory is $5500 NOT $4420 the cost of FOH used in production is 65740 62660 63740 64740 Inventories Materials Work in process Finished goods January 1 $ 77,350 109,200 113,750 December 31 $ 95,550 96,200 100,100 Advertising expense Depreciation expense-office equipment Depreciation expense-factory equipment Direct labor Heat, light, and power-factory Indirect labor Materials purchased Office salaries expense Property taxes-factory Property taxes-headquarters building Rent expense-factory Sales Sales salaries expense Supplies-factory Miscellaneous costs-factory $ 68,250 22,750 14,560 186,550 5,850 23,660 123,500 77,350 4,095 13,650 6,825 864,500 136.500 3,250 4.420