Here is some basic data for Sarasota Manufacturing:
| Cost of materials purchases on account | $75,000 |
| Cost of materials requisitioned (includes $2,000 of indirect) | 43,000 |
| Direct labour costs incurred | 75,000 |
| Manufacturing overhead costs incurred, including indirect materials | 95,000 |
| Cost of goods completed | 226,750 |
| Cost of goods sold | 138,000 |
| Beginning raw materials inventory | 15,000 |
| Beginning work in process inventory | 32,000 |
| Beginning finished goods inventory | 31,000 |
| Predetermined manufacturing overhead rate (as % of direct labour cost) | 125% |
The journal entry to record actual manufacturing overhead costs includes a
◦ debit to work in process inventory for $93,750.
◦ debit to manufacturing overhead for $95,000.
◦ credit to manufacturing overhead for $93,750.
◦ credit to work in process inventory for $95,000.
Chemistry: basic skills
Basic brain diagram
Cross-sectional data showing that the amount of effort spent on personal health care increases with
Basic bone anatomy.
data
Histograms - Analysis and Data