Using these data, state or compute for the year the following amounts.

1. Direct materials purchased. 2. Direct materials used in production. 3. Payments of direct labour payrolls.

4. Direct labour cost assigned to production. 5. The amount that will appear in the balance sheet as salaries payable. 6. The amount of Manufacturing Overhead expressed as a percentage of direct labour costs. 7. Total manufacturing costs charged to the Work in Process Inventory account during the year. 8. The cost of finished goods manufactured. 9. Cost of goods sold. 10. The total amount to be classified as inventory in the year-end balance sheet.

End of year Beginning of year Inventory accounts: Materials Work in process Finished goods 28.000 45.000 49.000 52.000 93.000 107.000 The total dollar amounts debited and credited during the year to the accounts used in recording manufacturing activities are as follows. Debit entries Credit entries Materials Inventory Direct labour Manufacturing Overhead Work in Process Inventory Finished Goods Inventory 135.000 60.000 147.000 ? ? ? 68.000 147.000