Cepeda corporation has the following cost records for june 2020.indirect factory labor $5,150 factory utilities $500 direct materials used 22,360 depreciation, factory equipment 1,620 work in process, 6/1/20 3,480 direct labor 42,170 work in process, 6/30/20 4,620 maintenance, factory equipment 2,000 finished goods, 6/1/20 5,660 indirect materials 2,600 finished goods, 6/30/20 7,680 factory manager’s salary 3,340prepare cost of goods manufactured schedule for june 2020.

Cost of goods manufactured= $75,260

Explanation:

Giving the following information:

Indirect factory labor $5,150

Factory utilities $500

Direct materials used 22,360

Depreciation, factory equipment 1,620

Work in process, 6/1/20 3,480

Direct labor 42,170

Work in process, 6/30/20 4,620

Maintenance, factory equipment 2,000

Finished goods, 6/1/20 5,660

Indirect materials 2,600

Finished goods, 6/30/20 7,680

Factory manager’s salary 3,340

To calculate the cost of manufactured goods we need to use the following formula:

Cost of good manufactured= Beginning work in progress+ direct materials of the period + direct labor + manufactured overhead - ending work in progress

Beginning work in progress= $3,480

Direct materials = beginning inventory + purchase - ending inventory= 22,360

Direct labor= 42,170

Manufactured overhead=(Indirect factory labor + Factory utilities + Depreciation, factory equipment + Maintenance, factory equipment + Indirect materials)= 5150 + 500 + 1,620 + 2,000 + 2,600 = $11,870

Ending work in progress= 4,620

Cost of goods manufactured= 3480 + 22360 + 42170 + 11870 - 4620= $75,260

if kj of heat is transferred o 1200 g liquid water at 36'c, what would the new temperature of the water be? (he specific heat capacity of liquid water is 4.186 j/g''c)

a. 15'c

b.100'c

c.51'c

d.36'c