DENS.

Co
cost of good manufacturing schedule
for the ended 31 december 2017

Work in proses, 1 januari 50,000

direct material
raw material inventory, 1 januari 40,000
raw material purchase 500,000
total raw material avaible for use 540,000
less : raw material inventory, 31 desember -45,000
direct material use 495,000

direct labor 250,000

manufacturing overhead
indirect labor 110,000
Depre. Exp. Equip. Factory 20,000
Depre. Exp. Building Factory 14,000
Insurance Exp. Factory 10,000
Supplies Exp. Factory 8,000
Utilities Expense 5,000
total manufacturing overhead 167,000
total manufacturing cost 912,000
total cost work in procces 962,000
less : work in process, 31 desember -40,000
cost of goods manufactured 922,000
 DENS.Co
cost of good sold schedule
for the ended 31 december 2017

Inventory
inventory, 1 januari 170,000
purchase 500,000
inventory, 31 desember -160,000
Total Raw material avaible for use 510,000
Tax Payable 10,000
insurance 12,000
TOTAL COGS 532,000
 DENS.Co
cost of good sold schedule
for the ended 31 december 2017
Sales

Cost of Good Sales:

Finished Good Inventory, beginning 170,000
Cost of Good Manufactured (COGM) 922,000
Cost of Good Avaible for sale 1,092,000
-160,000
Cost of Good Sales 932,000
Gross profit 328,000
Period Cost:
Electric,TLP, and Water exp 18,000
Property tax Exp 15,000
Selling Exp 100,000
Adm Exp 60,000
Tax Exp 25,000
Total Exp 218,000
Net Income 110,000