Balances:

Beginning

Ending

Direct Materials

$$57,000$

$$29,000$

Work$-$in$-$Process Inventory

$100,000$

$66,000$

Finished Goods Inventory

$43,000$

$54,000.$ Other information:

Depreciation, plant building and equipment

$$18,000$

Direct materials purchases

$150,000$

Insurance on plant

$26,000$

Sales salaries

$48,000$

Repairs and maintenance$$plant

$11,000$

Indirect labor

$33,000$

Direct labor

$123,000$

Administrative expenses

$50,000.$ a lamp$$ manufacturer, provided the following information for the year ended December $31,2025$:

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Requirements

$1.$ Use the information to prepare a schedule of cost of goods manufactured.

$2.$ What is the unit product cost if Vargas manufactured $3$ comma $384$ lamps for the$$ year?

Question content area bottom

Part $1$

Requirement $1.$ Use the information to prepare a schedule of cost of goods manufactured.

Vargas, Corp.

Schedule of Cost of Goods Manufactured

Year Ended December $31,2025$

Direct Materials Used:

Direct Materials Used

Manufacturing Overhead:

Total Manufacturing Overhead. Total Manufacturing Costs Incurred during the Year

Total Manufacturing Costs to Account For

Cost of Goods Manufactured