The following calendar year-end information is taken from theDecember 31, 2019, adjusted trial balance and other records ofLeone Company.
Advertising expense | $ | 33,300 | | Direct labor | $ | 678,000 | |
Depreciation expense—Office equipment | | 10,200 | | Income taxes expense | | 269,000 | |
Depreciation expense—Selling equipment | | 9,700 | | Indirect labor | | 56,100 | |
Depreciation expense—Factory equipment | | 33,400 | | Miscellaneous production costs | | 9,900 | |
Factory supervision | | 116,400 | | Office salaries expense | | 67,000 | |
Factory supplies used | | 9,600 | | Raw materials purchases | | 936,000 | |
Factory utilities | | 31,000 | | Rent expense—Office space | | 27,000 | |
Inventories | | | | Rent expense—Selling space | | 27,100 | |
Raw materials, December 31, 2018 | | 150,500 | | Rent expense—Factory building | | 77,100 | |
Raw materials, December 31, 2019 | | 182,000 | | Maintenance expense—Factory equipment | | 37,300 | |
Work in process, December 31, 2018 | | 18,800 | | Sales | | 4,446,300 | |
Work in process, December 31, 2019 | | 24,900 | | Sales salaries expense | | 394,900 | |
Finished goods, December 31, 2018 | | 163,800 | | | | | |
Finished goods, December 31, 2019 | | 135,900 | | | | | |
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1. Prepare the company’s 2019 schedule of costof goods manufactured.
LEONE COMPANYSchedule of Cost of Goods ManufacturedFor YearEnded December 31, 2019Direct materialsRaw materials inventory,December 31, 2018Raw materials available for use0Direct materialsused$0Factory overheadTotal factory overhead costs0Totalmanufacturing costs0Total cost of work in process0Cost of goodsmanufactured$0