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Tierney Company begins operations on April 1. Information from job cost sheets shows the following.
Manufacturing Costs Assigned
Job Number April May June Month Completed
10 $6,700 $5,700 May
11 4,300 4,900 $3,200 June
12 1,700 April
13 5,800 4,700 June
14 6,100 4,300 Not complete
Job 12 was completed in April. Job 10 was completed in May. Jobs 11 and 13 were completed in June. Each job was sold for 25% above its cost in the month following completion.
1. What is the balance in Work in Process Inventory at the end of each month?
Work in Process Inventory
April 30 11400
May 31 22200
June 30 10900
2. What is the balance in Finished Goods Inventory at the end of each month?
Finished Goods Inventory
April 30 2200
May 31 12000
June 30 23900
3. What is the gross profit for May, June and July?
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