Hayward Manufacturing Company developed the following data: $\begin{array}{lr}
\text { Beginning work in process inventory } & \$ 900,000 \
\text { Direct materials used } & 700,000 \
\text { Actual overhead } & 1,100,000 \
\text { Overhead applied } & 800,000 \
\text { Cost of goods manufactured } & 1,200,000 \
\text { Ending work in process } & 1500,000
\end{array}$ Hayward Manufacturing Company's total manufacturing costs for the period is

Question

Quizplus · Accepted Answer

Total manufacturing costs for the period include direct materials used, actual overhead, and any additional costs required to convert the materials into finished goods. In this case, total manufacturing costs are calculated as the sum of direct materials used ($700,000) and actual overhead ($1,100,000), which equals $1,800,000. The beginning and ending work in process inventories and the cost of goods manufactured are not directly used in this calculation.

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