Cherry Hill Glass Company employs a normal costing system. The following information pertains to the year just ended.

• Total manufacturing costs were $1,420,000.

• Cost of goods manufactured was $1,391,000.

• Applied manufacturing overhead was 20 percent of total manufacturing costs.

• Manufacturing overhead was applied to production at a rate of 80 percent of direct-labor cost.
• Work-in-process inventory on January 1 was 75 percent of work-in-process inventory on December 31.

a) Calculate the total cost of direct-material used during the year.

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To calculate the total cost of direct materials used during the year, we need to use the information provided and follow these steps:

Step 1: Calculate the total manufacturing overhead applied.
- We know that the applied manufacturing overhead was 20 percent of total manufacturing costs.
- Hence, applied manufacturing overhead = 20% * $1,420,000 = $284,000.

Step 2: Calculate the total direct labor cost.
- We know that manufacturing overhead was applied at a rate of 80 percent of direct-labor cost.
- Hence, direct labor cost = applied manufacturing overhead / 0.8 = $284,000 / 0.8 = $355,000.

Step 3: Calculate the manufacturing overhead cost.
- The manufacturing overhead cost can be calculated by subtracting the applied manufacturing overhead from the total manufacturing costs.
- Manufacturing overhead cost = total manufacturing costs - applied manufacturing overhead = $1,420,000 - $284,000 = $1,136,000.

Step 4: Calculate the direct material cost.
- We can find the direct material cost by subtracting the manufacturing overhead cost from the cost of goods manufactured.
- Direct material cost = Cost of goods manufactured - Manufacturing overhead cost = $1,391,000 - $1,136,000 = $255,000.

Therefore, the total cost of direct materials used during the year is $255,000.