Answer :
To determine the total manufacturing costs for Brendan's Bread bakery company, follow these steps:
1. Calculate the total raw materials used:
Start with beginning raw materials inventory, add raw material purchases, then subtract ending raw materials inventory.
[tex]\[ \text{Raw Materials Used} = \text{Beginning Raw Materials} + \text{Raw Material Purchases} - \text{Ending Raw Materials} \][/tex]
Given values:
[tex]\[ \text{Beginning Raw Materials} = 53200 \][/tex]
[tex]\[ \text{Raw Material Purchases} = 210000 \][/tex]
[tex]\[ \text{Ending Raw Materials} = 58100 \][/tex]
Plug the values into the formula:
[tex]\[ \text{Raw Materials Used} = 53200 + 210000 - 58100 = 205100 \][/tex]
2. Calculate the total manufacturing costs:
Manufacturing costs include the raw materials used (just calculated), direct labor, factory overhead, beginning work in process, and adjustments for ending work in process.
[tex]\[ \text{Total Manufacturing Costs} = \text{Raw Materials Used} + \text{Direct Labor} + \text{Total Factory Overhead} + \text{Beginning Work in Process} - \text{Ending Work in Process} \][/tex]
Given values:
[tex]\[ \text{Raw Materials Used} = 205100 \][/tex]
[tex]\[ \text{Direct Labor} = 149800 \][/tex]
[tex]\[ \text{Total Factory Overhead} = 105000 \][/tex]
[tex]\[ \text{Beginning Work in Process} = 78400 \][/tex]
[tex]\[ \text{Ending Work in Process} = 98000 \][/tex]
Plug the values into the formula:
[tex]\[ \text{Total Manufacturing Costs} = 205100 + 149800 + 105000 + 78400 - 98000 \][/tex]
Calculate step-by-step:
[tex]\[ 205100 + 149800 = 354900 \][/tex]
[tex]\[ 354900 + 105000 = 459900 \][/tex]
[tex]\[ 459900 + 78400 = 538300 \][/tex]
[tex]\[ 538300 - 98000 = 440300 \][/tex]
Therefore, the total manufacturing costs for Brendan's Bread bakery company is:
[tex]\[ \boxed{440300} \][/tex]
1. Calculate the total raw materials used:
Start with beginning raw materials inventory, add raw material purchases, then subtract ending raw materials inventory.
[tex]\[ \text{Raw Materials Used} = \text{Beginning Raw Materials} + \text{Raw Material Purchases} - \text{Ending Raw Materials} \][/tex]
Given values:
[tex]\[ \text{Beginning Raw Materials} = 53200 \][/tex]
[tex]\[ \text{Raw Material Purchases} = 210000 \][/tex]
[tex]\[ \text{Ending Raw Materials} = 58100 \][/tex]
Plug the values into the formula:
[tex]\[ \text{Raw Materials Used} = 53200 + 210000 - 58100 = 205100 \][/tex]
2. Calculate the total manufacturing costs:
Manufacturing costs include the raw materials used (just calculated), direct labor, factory overhead, beginning work in process, and adjustments for ending work in process.
[tex]\[ \text{Total Manufacturing Costs} = \text{Raw Materials Used} + \text{Direct Labor} + \text{Total Factory Overhead} + \text{Beginning Work in Process} - \text{Ending Work in Process} \][/tex]
Given values:
[tex]\[ \text{Raw Materials Used} = 205100 \][/tex]
[tex]\[ \text{Direct Labor} = 149800 \][/tex]
[tex]\[ \text{Total Factory Overhead} = 105000 \][/tex]
[tex]\[ \text{Beginning Work in Process} = 78400 \][/tex]
[tex]\[ \text{Ending Work in Process} = 98000 \][/tex]
Plug the values into the formula:
[tex]\[ \text{Total Manufacturing Costs} = 205100 + 149800 + 105000 + 78400 - 98000 \][/tex]
Calculate step-by-step:
[tex]\[ 205100 + 149800 = 354900 \][/tex]
[tex]\[ 354900 + 105000 = 459900 \][/tex]
[tex]\[ 459900 + 78400 = 538300 \][/tex]
[tex]\[ 538300 - 98000 = 440300 \][/tex]
Therefore, the total manufacturing costs for Brendan's Bread bakery company is:
[tex]\[ \boxed{440300} \][/tex]