Answer # 1

Cost of Goods Manufacture and sold Statement

Cristiano Company
Cost of Goods Manufacture and sold Statement
For the year ended 31 December 19*B

Material Inventory Opening   $ 176,000

Transportation - In     $ 32,000
Purchases     $ 2,400,000
        $ 2,608,000
Material Inventory Ending $ (196,000)
Direct Material used $ 2,412,000
Direct Labor $ 3,204,000
  $ 5,616,000
Factory overhead $ 1,885,600
Total Manufacturing Cost $ 7,501,600
Work In Process Opening $ 129,800
  $ 7,631,400
Work In Process Ending $ (136,800)
Cost of Good Manufactured $ 7,494,600
Finished Goods Opening $ 620,000
  $ 8,114,600
Finished Goods Ending $ (467,400)
Cost of Good Sold $ 7,647,200
 Answer # 2

Difference between Controllability and Traceability

Controllability Traceability

Complete state controllability (or essentially
controllability if no other setting is given)
depicts the capacity of an outer contribution
to move the inward condition of a framework
from any underlying state to some other last
state in a limited time span
Important data like producers, providers, and
wholesalers is recorded. This data is followed
in all cycles from obtainment of crude
materials and parts to machining, get together,
circulation, and deals to guarantee that their
accounts can be followed.