1. Chapter 18 Introduction to Managerial Accounting Demonstration Problems © 2016 Pearson Education, Inc.18-1

2. E18-23 Use the following information for a manufacturer to compute cost of goods manufactured and cost of goods sold: © 2016 Pearson Education, Inc.18-2

3. E18-23 Calculation of cost of goods manufactured © 2016 Pearson Education, Inc.18-3

4. E18-23 Calculation of cost of goods manufactured © 2016 Pearson Education, Inc.18-4

5. E18-23 Calculation of cost of goods manufactured © 2016 Pearson Education, Inc.18-5

6. E18-23 Calculation of cost of goods manufactured © 2016 Pearson Education, Inc.18-6

7. E18-23 Calculation of cost of goods manufactured © 2016 Pearson Education, Inc.18-7

8. E18-23 Calculation of cost of goods manufactured © 2016 Pearson Education, Inc.18-8

9. E18-23 Calculation of cost of goods manufactured © 2016 Pearson Education, Inc.18-9

10. E18-23 Calculation of cost of goods manufactured © 2016 Pearson Education, Inc.18-10

11. E18-23 Calculation of cost of goods manufactured © 2016 Pearson Education, Inc.18-11

12. E18-23 Calculation of cost of goods manufactured © 2016 Pearson Education, Inc.18-12

13. E18-23 Calculation of cost of goods manufactured © 2016 Pearson Education, Inc.18-13

14. E18-23 Calculation of cost of goods manufactured © 2016 Pearson Education, Inc.18-14

15. E18-23 Calculation of cost of goods sold © 2016 Pearson Education, Inc.18-15

16. E18-23 Calculation of cost of goods sold © 2016 Pearson Education, Inc.18-16

17. E18-23 Calculation of cost of goods sold © 2016 Pearson Education, Inc.18-17

18. E18-23 Calculation of cost of goods sold © 2016 Pearson Education, Inc.18-18

19. E18-23 Calculation of cost of goods sold © 2016 Pearson Education, Inc.18-19

20. E18-25 White Brush Company Company sells hair brushes. The following information summarizes White’s operating activities for 2016: Requirements 1.Calculate the operating income for 2016. 2.White sold 5,400 hair brushes in 2016. Compute the unit cost for one brush. © 2016 Pearson Education, Inc.18-20

21. E18-25 Requirement 1: Calculate the operating income for 2016. © 2016 Pearson Education, Inc.18-21

22. E18-25 Requirement 1: Calculate the operating income for 2016. © 2016 Pearson Education, Inc.18-22

23. E18-25 Requirement 1: Calculate the operating income for 2016. © 2016 Pearson Education, Inc.18-23

24. E18-25 Requirement 1: Calculate the operating income for 2016. © 2016 Pearson Education, Inc.18-24

25. E18-25 Requirement 1: Calculate the operating income for 2016. © 2016 Pearson Education, Inc.18-25

26. E18-25 Requirement 1: Calculate the operating income for 2016. © 2016 Pearson Education, Inc.18-26

27. E18-25 Requirement 1: Calculate the operating income for 2016. © 2016 Pearson Education, Inc.18-27

28. E18-25 Requirement 1: Calculate the operating income for 2016. © 2016 Pearson Education, Inc.18-28

29. E18-25 Requirement 1: Calculate the operating income for 2016. © 2016 Pearson Education, Inc.18-29

30. E18-25 Requirement 2: White sold 5,400 hair brushes in 2016. Compute the unit cost for one brush. © 2016 Pearson Education, Inc.18-30

31. E18-25 Requirement 2: White sold 5,400 hair brushes in 2016. Compute the unit cost for one brush. © 2016 Pearson Education, Inc.18-31

32. E18-25 Requirement 2: White sold 5,400 hair brushes in 2016. Compute the unit cost for one brush. © 2016 Pearson Education, Inc.18-32

33. E18-25 Requirement 2: White sold 5,400 hair brushes in 2016. Compute the unit cost for one brush. © 2016 Pearson Education, Inc.18-33

34. End of Chapter 18 © 2016 Pearson Education, Inc.18-34