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Problem 2-8 Preparing Financial Statements; Cost Behaviour (LO1 - CC1; LO5 - CC9, 10; L06 - CC11, 12) Selected account balances for the year ended December 31 are provided below for Superior Company: $119,000 9,200 65,800 299,000 68,000 Selling and administrative salaries Insurance, factory Utilities, factory Purchases of raw materials Indirect labour Direct labour Advertising expense Cleaning supplies, factory Sales commissions Rent, factory building Maintenance, factory 67,400 8,800 40,000 132,000 30,000 Inventory balances at the beginning and end of the year were as follows Beginning of End of the Year the Year $ 44,800 $ 19,800 41,900 Raw materials Work in process Finished goods 47,000 The total manufacturing costs for the year were $710,000, the goods available for sale totalled $760,000, and the cost of goods sold totalled $678,000 Required: 1.a Prepare a schedule of cost of goods manufactured. SUPERIOR COMPANY Schedule of Cost of Goods Manufactured For the Year Ended December 31 Direct materials Raw materials inventory, beginning Add: Purchases of raw materials Raw materials available for use Deduct: Raw materials inventory, ending Raw materials used in production 44,800 299,000 343,800 (19,800) $324,000 Direct labour Manufacturing overhead Cleaning supplies, factory Indirect labour Insurance, factory Maintenance, factory Utilities, factory Rent, factory building 8,800 68,000 9,200 30,000 65,800 132,000 Total overhead costs Total manufacturing costs Add: Work in process inventory, beginning 313,800 637,800 637,800 41,900 $595,900 Deduct: Work in process inventory, ending Cost of goods manufactured