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The following is the information for the Brendan's Bread bakery company: Beginning raw materials inventory $ 53,200 Beginning work in process, inventory 78,400 Ending raw materials inventory 58,100 Ending work in process, inventory 98,000 Direct labor 149,800 Total factory overhead 105,000 Raw material purchases 210,000 Question: What is the value of Total Manufacturing Costs? Do not include a dollar sign or commas in your answer.

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Answer:

$254,900

Explanation:

Total Manufacturing Costs include all costs involved in manufacturing a Product such as direct materials, direct labor and indirect costs or overheads incurred during the period of production.

Calculation of Total Manufacturing Cost

Raw Materials (53,200 +210,000 -58,100)  $205,100

Direct Labor                                                   $149,800

Factory Overhead                                         $105,000

Total Manufacturing Cost                             $254,900

Conclusion

Total Manufacturing Costs will be $254,900

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