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The company intends to classify these costs and expenses into the
following categories:
(a) Direct materials,
(b) Direct labor,
(c) Manufacturing overhead,
(d) Period costs.
List the items (1) through (10). For each item, indicate the cost
category to which it belongs.
E1-9
E1-9 An incomplete cost of goods manufactured schedule is presented
below
Complete the cost of goods manufactured schedule for Hobbit
Company.
E1-10
E1-10 Manufacturing cost data for Copa Company arc presented
below.
Case A

Case B

Case C

Direct materials used

$ (a)

$68,400

Direct labor

57,000 86,000

Manufacturing overhead

46,500 81,600

Total manufacturing costs

195,650 (d)

Work in process 1/1/17

(b)

16,500

$130,000
(g)
102,000
253,700
(h)