TMCDirect materialdirect LaborFactory overhead561,000SalesOperating Expenses773,60014250012/31/x2 12

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TMCDirect materialdirect LaborFactory overhead561,000SalesOperating Expenses773,60014250012/31/x2 12/31/x3Finished G 153,700 150,000Work in Pr 74,10086,400Cost of goods manufacturedBeginning work in processManufacturing costs561,000 Ending work in process773,600 Cost of goods manufacturedCost of goods soldBeginning finished goodsCost of goods manufacturedEnding finished goodsCost of goods soldNet incomeSalesCost of goods soldOperating expensesNet income

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