Presented below are incomplete manufacturing cost data. Determine the missing amounts for three different situations.

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Presented below are incomplete manufacturing cost data. Determine the missing amounts for three different situations.
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Used

Direct

Labor

Used

 Factory

Overhead

Total

Manufacturing

Costs
 
(1)

$40,000

$61,000

$50,000

$?
 
(2)

$?

$75,000

$140,000

$296,000
 
(3)

$55,000

$?

$111,000

$310,000
etermine the missing amounts.
    
Total

Manufacturing

Costs

Work

in Process

(January 1)

Work

in Process

(December 31)

Cost of

Goods

Manufactured
 
(1)

$?

$120,000

$82,000

$?
 
(2)

$296,000

$?

$98,000

$331,000
 
(3)

$310,000

$463,000

$?

$715,000

  
Knight Company reports the following costs and expenses in May.
     
Factory   utilities

$15,500

Direct   labor

$69,100
     
Depreciation   on factory equipment

12,650

Sales   salaries

46,400
 
Depreciation   on delivery trucks

3,800

Property   taxes on factory building

2,500
 
Indirect   factory labor

48,900

Repairs to   office equipment

1,300
 
Indirect   materials

80,800

Factory   repairs

2,000
 
Direct   materials used

137,600

Advertising

15,000
 
Factory   manager’s salary

8,000

Office   supplies used

2,640

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