Use the Following Information to Prepare the Schedule of Cost

question 194

Essay

Use the following information to prepare the schedule of cost of goods manufactured for Graffstone Company for the month ended June 30.
$\begin{array}{|l|c|}\hline \text { Work in Process inventory, May 31 } & \$ 12,600 \\\hline \text { Work in Process inventory, June 30 } & 16,500 \\\hline \text { Direct materials used during June } & 21,000 \\\hline \text { Direct labor used during June } & 31,000 \\\hline \text { Factory overhead: } & \\\hline \text { Indirect material } & 6,400 \\\hline \text { Indirect labor } & 9,200 \\\hline \text { Factory rent } & 12,000 \\\hline \text { Factory depreciation } & 15,000 \\\hline \text { Factory utilities } & 18,400\\\hline\end{array}$

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Definitions:

Existential Therapy

A form of psychotherapy that focuses on individual freedom, choice, and meaning in life, emphasizing the human condition as a whole.

Inescapable Realities

Facts or situations that cannot be avoided or changed, often requiring acceptance and adaptation.

Family Therapy

A form of psychotherapy that involves all members of a nuclear or extended family and aims to address their psychological, behavioral, or emotional issues by improving communication and understanding.

Salvador Minuchin

A renowned Argentine-American psychiatrist and psychotherapist, best known for developing structural family therapy, which addresses problems within a family by charting the relationships between family members.