Taylor Industries Had a Fire and Some of Its Accounting

Short Answer

Taylor Industries had a fire and some of its accounting records were destroyed.  Available information is presented below for the year ended December 31.
Additional information:
Factory overhead is 150% of direct labor cost.
Finished goods inventory decreased by $18,000 during the year.
Work in process inventory increased by $12,000 during the year.
Calculate:
(a) Materials inventory, January 1
(b) Direct labor cost
(c) Factory overhead incurred
(d) Cost of goods sold