Answer :
Answer:
Gross Margin 84,000
Explanation:
Flaxman Manufacturing Company
Income Statement for March 2018
Sales revenues 380,000
March 1 Inventory balance Raw materials $ 100,000
Add Raw Materials Purchased $ 120,000
Less March 31 Inventory balance Raw materials $ 60,000
Raw Materials Used 160,000
Costs of direct labor 100,000
Costs of manufacturing overhead 63,000
Total Manufacturing Costs 323,000
Add Work in process 120,000
Cost Of Goods Available for Manufacturing 443,000
Less Ending Work in process 145,000
Cost of Goods Manufactured 298,000
Add Finished goods 78,000
Cost of Goods Available for Sale 376,000
Less Ending Finished goods 80,000
Cost of Goods Sold 296,000
Gross Margin 84,000
By subtracting Cost of Good Sold from Sales Revenue we get Gross Margin.
The cost of goods sold is calculated as shown above.