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The Following Information for Baldwin Company,as of December 31,is Provided

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Essay

The following information for Baldwin Company,as of December 31,is provided.
 Administrative salaries $24,000 Depreciation of factory equipment 18,750 Depreciation of delivery vehicles 6,000 Direct labor 51,000 Factory supplies used 9,000 Finished goods inventory, January 1 42,750 Finished goods inventory, December 31 52,000 Factory insurance 11,625 Interest expense 10,000 Factory utilities 10,500 Factory maintenance 5,625 Raw materials inventory, January 1 7,000 Raw materials inventory, December 31 3,500 Raw material purchases 94,000 Rent on factory equipment 18,750 Repairs of factory equipment 8,600 Sales commissions 28,150 Goods in process inventory, January 1 4,000 Goods in process inventory, December 31 2,500\begin{array}{lr}\text { Administrative salaries } & \$ 24,000 \\\text { Depreciation of factory equipment } & 18,750 \\\text { Depreciation of delivery vehicles } & 6,000 \\\text { Direct labor } & 51,000 \\\text { Factory supplies used } & 9,000 \\\text { Finished goods inventory, January 1 } & 42,750 \\\text { Finished goods inventory, December 31 } & 52,000 \\\text { Factory insurance } & 11,625 \\\text { Interest expense } & 10,000 \\\text { Factory utilities } & 10,500\\ \text { Factory maintenance } & 5,625 \\\text { Raw materials inventory, January 1 } & 7,000 \\\text { Raw materials inventory, December 31 } & 3,500 \\\text { Raw material purchases } & 94,000 \\\text { Rent on factory equipment } & 18,750 \\\text { Repairs of factory equipment } & 8,600 \\\text { Sales commissions } & 28,150 \\\text { Goods in process inventory, January 1 } & 4,000 \\\text { Goods in process inventory, December 31 } & 2,500\end{array}

A. Calculate the direct material used during the period.
B. Calculate the total manufacturing costs incurred during the period.
C. Calculate the Cost of Goods Manufactured during the period.
D. Calculate the Cost of Goods Sold during the period.


Definitions:

Modality

Pertains to the way or method by which something is encountered, manifested, or articulated.

Multimodal

Pertaining to or utilizing more than one mode or method of transportation, communication, or expression.

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