Able Corporation incurred the following costs.

 

Beginning direct materials inventory

$16,000

Beginning work-in-process inventory

$7,000

Beginning finished goods inventory

$19,000

Ending direct materials inventory

$16,000

Ending work in process

$14,000

Ending finished goods

$ 26,000

Factory supervisor's salary

$28,000

Depreciation on plant

$12,000

Sales

$800,000

Selling and administrative expenses

$125,000

Plant maintenance

$6,000

Plant utilities

$11,000

Direct material purchases

$215,000

Direct labor

$240,000

 

Calculate the following:

 

1.  Direct materials used

2  Cost of goods manufactured

.3 Cost of goods sold

 

4  Operating income

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