The following data refer to San Fernando Fashions Company for the year 20×2: Sales revenue$1,050,000 Work-in-process inventory, December 31 30,000 Work-in-process inventory, January 1 40,000 Selling and administrative expenses 150,000 Income tax expense 70,000 Purchases of raw material 170,000 Raw-material inventory, December 31 25,000 Raw-material inventory, January 1 40,000 Direct labor 180,000 Utilities: plant 40,000 Depreciation: plant and equipment 40,000 Finished-goods inventory, December 31 50,000 Finished-goods inventory, January 1 10,000 Indirect material 6,000 Indirect labor 12,000 Other manufacturing overhead 60,000 1. Prepare San Fernando Fashions’ schedule of cost of goods manufactured for the year.
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