Hayward Manufacturing Company developed the following data: $$\begin{array} { l r }
\text { Beginning work in process inventory } & \$ 900,000 \
\text { Direct materials used } & 700,000 \
\text { Actual overhead } & 1,100,000 \
\text { Overhead applied } & 800,000 \
\text { Cost of goods manufactured } & 1,200,000 \
\text { Ending work in process } & 1,500,000
\end{array}$$ Hayward Manufacturing Company's total manufacturing costs for the period is
A)$1900000.
B)$1800000.
C)$1300000.
D)cannot be determined from the data provided.

Question

Hayward Manufacturing Company developed the following data: $$\begin{array} { l r } 
\text { Beginning work in process inventory } & \$ 900,000 \
\text { Direct materials used } & 700,000 \
\text { Actual overhead } & 1,100,000 \
\text { Overhead applied } & 800,000 \
\text { Cost of goods manufactured } & 1,200,000 \
\text { Ending work in process } & 1,500,000
\end{array}$$ Hayward Manufacturing Company's total manufacturing costs for the period is
A)$1900000.
B)$1800000.
C)$1300000.
D)cannot be determined from the data provided.

Quizplus · Accepted Answer

Total manufacturing costs are calculated as: Direct materials used + Actual overhead + Beginning work in process inventory - Ending work in process inventory + Cost of goods manufactured. This equals $700,000 + $1,100,000 + $900,000 - $1,500,000 + $1,200,000 = $1,800,000.

Hayward Manufacturing Company Developed the Following Data Hayward Manufacturing Company's Total Manufacturing Costs for the Period Is