Case A			Case B			Case C
Direct materials used		$	(a)		$72,720			$131,700
Direct labor		59,280			90,560				(g)
Manufacturing overhead		49,120			82,680			105,500
Total manufacturing costs		199,600				(d)		255,700
Work in process 1/1/20			(b)		17,110				(h)
Total cost of work in process		226,310				(e)		339,900
Work in process 12/31/20			(c)		13,240			71,550
Cost of goods manufactured		188,400				(f)			(i)

Explanation:

 

(a) + $59,280 + $49,120 = $199,600

(a) = $91,200

$199,600 + (b) = $226,310

(b) = $26,710

$226,310 – (c) = $188,400

(c) = $37,910

$72,720 + $90,560 + $82,680 = (d)

(d) = $245,960

$245,960 + $17,110 = (e)

(e) = $263,070

$263,070 – $13,240 = (f)

(f) = $249,830

$131,700 + (g) + $105,500 = $255,700

(g) = $18,500

$255,700 + (h) = $339,900

(h) = $84,200

$339,900 – $71,550 = (i)

(i) = $268,350

Additional explanation:

Case A
 

(a)		Total manufacturing costs					$199,600
		Less:	Manufacturing overhead		$49,120
			Direct labor		59,280		108,400
		Direct materials used					$91,200

[$199,600 – ($49,120 + $59,280) = $91,200]

[Tot. mfg. costs – (MOH + DL) = DM used]
 

(b)		Total cost of work in process		$226,310
		Less: Total manufacturing costs		199,600
		Work in process (1/1/20)		$26,710

 

(c)		Total cost of work in process		$226,310
		Less: Cost of goods manufactured		188,400
		Work in process (12/31/20)		$37,910

Case B
 

(d)		Direct materials used		$72,720
		Direct labor		90,560
		Manufacturing overhead		82,680
		Total manufacturing costs		$245,960

($72,720 + $90,560 + $82,680 = $245,960)

(DM used + DL + MOH = Tot. mfg. costs)
 

(e)		Total manufacturing costs		$245,960
		Work in process (1/1/20)		17,110
		Total cost of work in process		$263,070

 

(f)		Total cost of work in process		$263,070
		Less: Work in process (12/31/20)		13,240
		Cost of goods manufactured		$249,830

Case C
 

(g)		Total manufacturing costs					$255,700
		Less:	Manufacturing overhead		$105,500
			Direct materials used		131,700		237,200
		Direct labor					$18,500

[$255,700 – ($105,500 + $131,700) = $18,500]

[Tot. mfg. costs – (MOH + DM used) = DL]
 

(h)		Total cost of work in process		$339,900
		Less: Total manufacturing costs		255,700
		Work in process (1/1/20)		$84,200

 

(i)		Total cost of work in process		$339,900
		Less: Work in process (12/31/20)		71,550
		Cost of goods manufactured		$268,350