Reference no: EM13787693

Superior Company provided the following account balances for the year ended December 31 (all raw materials are used in production as direct materials):

Selling expenses...................................$140,000

Purchases of raw materials.....................$290,000

直接人工 ...........................................?

行政费用....................................................................................................................................................................

Manufacturing overhead applied to work in process..............$285,000

实际制造间接费用总数.....................................................................................................................................................................................

库存平衡在年初和年底：

Beginning End

Raw materials $40,000 $10,000

Work in process ? $35,000

Finished goods $50,000 ?

当年的制造总成本为683,000美元：出售的商品成本总计740,000美元：未经调整的出售商品成本总计660,000美元：净营业收入为30,000美元。该公司的过度应用或申请的间接费用完全关闭，完全是出售商品成本。

必需的：

准备制造商品成本和销售商品成本和损益表的时间表。（提示：准备损益表和出售商品成本的时间表，然后是制造商品成本的时间表。