Glenville Company has the following information for April: Cost of direct materials used in production $48,000
Direct labor 59,000
Factory overhead 37,000
Work in process inventory, April 1 40,000
Work in process inventory, April 30 40,000
Finished goods inventory, April 1 29,000
Finished goods inventory, April 30 18,000

Required:
For April, determine the cost of goods manufactured.

cost of goods manufactured= $144,000

Explanation:

Giving the following information:

Cost of direct materials used in production $48,000

Direct labor 59,000

Factory overhead 37,000

Work in process inventory, April 1 40,000

Work in process inventory, April 30 40,000

To calculate the cost of goods manufactured, we need to use the following formula:

cost of goods manufactured= beginning WIP + direct materials + direct labor + allocated manufacturing overhead - Ending WIP

cost of goods manufactured= 40,000 + 48,000 + 59,000 + 37,000 - 40,000

cost of goods manufactured= $144,000

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