The following is the information for Brendan's Bread bakery company:

\begin{tabular}{|l|l|}
\hline \multicolumn{1}{|c|}{ Beginning raw materials inventory } & [tex]$\$[/tex] 53,200[tex]$ \\
\hline Beginning work in process inventory & $[/tex]\[tex]$ 78,400$[/tex] \\
\hline Ending raw materials inventory & [tex]$\$[/tex] 58,100[tex]$ \\
\hline Ending work in process inventory & $[/tex]\[tex]$ 98,000$[/tex] \\
\hline Direct labor & [tex]$\$[/tex] 149,800[tex]$ \\
\hline Total factory overhead & $[/tex]\[tex]$ 105,000$[/tex] \\
\hline Raw material purchases & [tex]$\$[/tex] 210,000[tex]$ \\
\hline
\end{tabular}

Question: What is the value of Total Manufacturing Costs? Do not include a dollar sign or commas in your answer.
$[/tex]\square$



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]