Zoe Corporation has the following information for the month of March: Purchases $92,000 Materials inventory, March 1 6,000 Materials inventory, March 31 8,000 Direct labor 25,000 Factory overhead 37,000 Work in process inventory, March 1 22,000 Work in process inventory, March 31 23,500 Finished goods inventory, March 1 21,000 Finished goods inventory, March 31 30,000 Sales 257,000 Selling and administrative expenses 79,000 Prepare a schedule of cost of goods manufactured. Enter all amounts as positive numbers. Zoe Corporation Statement of Cost of Goods Manufactured For the Month Ended March 31

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                                               Zoe Corporation

Statement of Cost of Good Manufactured For the Month Ended March 31

Work in Process Inventory                                                                     22,000

Direct Materials:

Materials inventory, March 1                               6,000  

Purchases                                                          92,000    

Less Materials inventory, March 31                 ( 8,000)

Cost of Materials used in Production                               90,000

Direct Labor                                                                        25,000

Factory Overhead                                                              37,000

                                                                                                              152,000

Total Manufacturing Cost                                                                      174,000

Less Work in Process Inventory, March 31                                         (23,500)      

Cost of Goods Manufactured                                                              150,500

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