Rocky mountain bikes factory overhead costs for year ended december 3, 2008
indirect labor 9.000
supervision 6.000
other overhead items 15.000
total overhead 30.000
Rocky mountain bikes manufacturing statement for year ended december 31, 2008
direct materials 85.500
direct labor 60.000
factory overhead 30.000
total manuf. costs 175.500
beg. goods in process 2.500
total goods in process 178.000
end. goods in process 7.500
cost of goods manuf 170.000
Rocky mountain bikes income statement for year ended december 31, 2008
sates 310.000
cost of goods sold beg. finished goods 11.200
cost of goods manuf 170.500
end. finished goods 10.300
cost of goods sold 171.400
gross profit 138.600
expenses 59.900
income taxes 32.600
net income 46.100
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