1. a. Raw Materials... 275,000
Cash... 275,000
b. Work in Process... 220,000
Manufacturing Overhead ... 60,000
Raw Materials ... 280,000
c. Work in Process... 180,000
Manufacturing Overhead ... 72,000
Sales Commissions Expense ... 63,000
Salaries Expense ... 90,000
Cash... 405,000
d. Manufacturing Overhead ... 13,000
Rent Expense ... 5,000
Cash... 18,000
e. Manufacturing Overhead ... 57,000
Cash... 57,000
f. Advertising Expense... 140,000
Cash... 140,000
g. Manufacturing Overhead ... 88,000
Depreciation Expense ... 12,000
Accumulated Depreciation... 100,000
h. Work in Process... 297,000
Manufacturing Overhead... 297,000
Estimated total manufacturing overhead cost
Predetermined = overhead rate Estimated total amount of the allocation base
Rmb 330,000 165% of
= Rmb 200,000 direct labor cost = direct labor cost
Rmb 180,000 actual direct labor cost × 165% = Rmb 297,000.
© The McGraw-Hill Companies, Inc., 2006. All rights reserved.
Solutions Manual, Chapter 3 91
Problem 3-18 (continued)
i. Finished Goods ... 675,000
Work in Process... 675,000
j. Cash ... 1,250,000
Sales ... 1,250,000
Cost of Goods Sold... 700,000
Finished Goods ... 700,000
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