Problema

From the account balances listed below, prepare a schedule of cost of goods manufactured for La Lave Manufacturing Company for the month ended December 31, 2018.

Account Description	A/C Balance	Account Description	A/C Balance
Finished Goods Inventory, December 31	$42,000	Raw Materials Purchases	$ 95,000
Factory Supervisory Salaries	12,000	Work In Process Inventory, December 1	30,000
Income Tax Expense	18,000	Factory Utilities Expense	4,000
Raw Materials Inventory, December 1	12,000	Direct Labor	70,000
Work In Process Inventory, December 31	25,000	Raw Materials Inventory, December 31	19,000
Sales Salaries Expense	14,000	Sales Returns and Allowances	5,000
Factory Depreciation Expense	8,000	Indirect Labor	21,000
Finished Goods Inventory, December 1	35,000	Sales Discounts	3,000

Solucin Problema II

Cost of Goods Manufactured Schedule
Work in process, December 1
Direct materials
Raw materials inventory, December 1	$
Raw materials purchases
Total raw materials available for use	$
Less: Raw materials inventory, December 31
Direct materials used		$
Direct labor
Manufacturing Overhead
Indirect Labor	$
Factory supervisory salaries
Factory depreciation expense
Factory utilities expense
Total manufacturing overhead
Total manufacturing costs Added
Total cost of work in process			$
Less: Work in process, December 31
Cost of goods manufactured