4-17 Actual costing, normal costing, accounting for manufacturi... | Filo
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The Ride-On-Wave Company (ROW) produces a line of non-motorized boats. ROW uses a normal-costing system and allocates manufacturing overhead using direct manufacturing labor cost. The following data are for 2011 : Inventory balances on December 31,2011 , were as follows: 2011 direct manufacturing Account Ending balance labor cost in ending balance Work in process 50,700 20,520 Finished goods 245,050 59,280 Cost of goods sold 549,250 148,20
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