Case 1case 2Case 3

Raw Material

Beginning inventory24,6008,00045,000

Ending inventory 20,00012,400 ?

Purchases262,000 ?248,400

Direct Material used ?15,000 234,200

Workin process

Beginning inventory 11,60012,560 ?

Ending inventory12,00012,560 85,200

Finished goods

Beginning inventory 254,2002,800334,480

Ending inventory ?4,600 367,400

Cost of goods manufactured679,20058,0001,518,220

Total manufacturing cost 679,600 58,000 1,526,800

Cost of goods sold 760,00056,200 ?

Gross margin328,00013,4001,874,600

Direct labor 173,00023,200 ?

Manufacturing overhead 240,00019,800430,600

Sales 1,088,00069,6003,359,900

Determine the missing amounts in each of the following independent cases ( with computation )

2)

A Hotel pays the phone company 100 per month plus .25 for each call made during January6,000 calls were madein February 5,000 calls were made

Required

1.Calculate the hotel s' phone bill for January and February

2.Calculate the cost per phone call in January and in February

3.Separate the January phone bill into its fixed and variable components

4. What was the average cost of a phone call in January