the following calendar year information is taken from the december 31 2011 adjusted 640985

The following calendar year information is taken from the December 31, 2011, adjusted trial balance and other records of Azalea Company.

Advertising expense

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$ 19,125

Direct labor

$ 650,750

Depreciation expense—Office equipment

8,750

Indirect labor

60,000

Depreciation expense—Selling equipment

10,000

Miscellaneous production costs

8,500

Depreciation expense — Factory equipment

32,500

Office salaries expense

100,875

Factory supervision

122,500

Raw materials purchases

872,500

Factory supplies used

15,750

Rent expense—Office space

21,125

Factory utilities

36,250

Rent expense—Selling space

25,750

Inventories

Rent expense—Factory building

79,750

Raw materials, December 31, 2010

177,500

Maintenance expense—Factory equipment

27,875

Raw materials, December 31, 2011

168,125

Sales

3,275,000

Goods in process, December 31, 2010

15,875

Sales discounts

57,500

Goods in process, December 31, 2011

14,000

Sales salaries expense

286,250

Finished goods, December 31, 2010

164,375

Finished goods, December 31, 2011

129,000

Required

1. Each team member is to be responsible for computing one of the following amounts. You are not to duplicate your teammates’ work. Get any necessary amounts from teammates. Each member is to explain the computation to the team in preparation for reporting to class.

a. Materials used. d. Total cost of goods in process.

b. Factory overhead. e. Cost of goods manufactured.

c. Total manufacturing costs.

2. Check your cost of goods manufactured with the instructor. If it is correct, proceed to part (3).

3. Each team member is to be responsible for computing one of the following amounts. You are not to duplicate your teammates’ work. Get any necessary amounts from teammates. Each member is to explain the computation to the team in preparation for reporting to class.

a. Net sales. d. Total operating expenses.

b. Cost of goods sold. e. Net income or loss before taxes.

c. Gross profit.

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