Countertops Unlimited, a manufacturer of kitchen and bath co…
Countertops Unlimited, a manufacturer of kitchen and bath countertops, had the following information for production last period: Beginning Work in Process Inventory $35,000 Ending Work in Process Inventory 42,000 Beginning Materials Inventory 22,400 Ending Materials Inventory 19,600 Materials Purchased 287,000 Direct Labor 91,000 Indirect Labor 28,000 Indirect Materials Used 77,000 Factory Rent 49,000 Factory Utilities 21,000 Office Supplies 14,000 Administrative Salaries 147,000 Assuming that all manufacturing overhead was applied to Work in Process Inventory, Total Manufacturing Costs for the period was: