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Consider the information in the additional information provided to bring Trish Flower Shop up-to-date through January 31, 2017. Trish Flowers Shops normal costing system has two direct-cost categories (direct material costs and direct manufacturing labor costs) and one indirect- cost pool ( manufacturing overhead costs, which are allocated using direct manufacturing labor costs).

A. The budgeted manufacturing overhead costs are for 2017 are \$700,000 and \$400,000 for direct manufacturing labor costs

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b. the unfinished Job A as of January 31, 2017 has direct manufacturing labor costs of \$ 4,000 (125 direct manufacturing labor-hours) and direct material costs of \$10,000. Direct manufacturing labor-hours used for January to 3,500 hours

c. Total direct materials issued to production during January 2017 are 180,000

d Cost of goods completed during January is \$360,000

e. Materials inventory as of January 31, 2017 is \$40,000. Beginning materials inventory as 1/31/2016 was \$ 35,000

f. Finished goods inventory beginning inventory as of January 31, 2016 was \$ 10,000 and the ending inventory as of January 31, 2017 is \$40,000

1. Calculate the materials purchased during January 2017
2. calculate the Cost of Goods Sold during January 2017
3. Calculate direct manufacturing labor costs incurred during January 2017 (direct manufacturing wage rate) & (direct manufacturing labor costs)
4. Calculate Manufacturing Overhead Allocated during January 2017 (manufacturing overhead rate) & ( manufacturing overhead allocated costs)

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