13 . Based on the following data , what is the gross profit for the company ? Sales $ 1,000,000 , Net purchases of raw materials 600,000 , Cost of goods manufactured 800,000 , Marketing and administrative expenses 250,000 , Indirect manufacturing costs 500,000 .
14 . On January 1 Maples had two jobs in process : # 506 with assigned costs of $ 10,500 and # 507 with assigned costs of $ 14,250 . During January three new jobs , # 508 through # 510 , were started and three jobs , # 506 , # 507 , and # 508 , were completed . Materials and labor costs added during January were as follows : Manufacturing overhead is assigned at the rate of 200 percent of labor . What is the January cost of goods manufactured and transferred from work-in-process ?
15 . In June , Delta Co . experienced scrap , normal spoilage , and abnormal spoilage in its manufacturing process . The cost of units produced includes
16 . In its April 2005 production , Hern Corp ., which does not use a standard cost system , incurred total production costs of $ 900,000 , of which Hern attributed $ 60,000 to normal spoilage and $ 30,000 to abnormal spoilage . Hern should account for this spoilage as
17 . Mat Co . estimated its material handling costs at two activity levels as follows : What is Mat ' s estimated cost for handling 75,000 kilos ?
18 . When using a flexible budget , a decrease in production levels within a relevant range
19 . A delivery company is implementing a system to compare the costs of purchasing and operating different vehicles in its fleet . Truck 415 is driven 125,000 miles per year at a variable cost of $ 0.13 per mile . Truck 415 has a capacity of 28,000 pounds and delivers 250 full loads per year . What amount is the truck ' s delivery cost per pound ?