Name Water

Material Code H2O

Stock Location: Tank 1
Material Unit: Liter
PURCHASE
Quantity Unit cost Total cost
01.12.2019, BOP - - -
03.12.2019, Purchase 26,000 0.50 13,000
12.12.2019, production - - -

Name Ascorbik Acid

Material Code ASKAS
Stock Location: Acid Warehouse 1
Material Unit: kg
PURCHASE
Quantity Unit cost Total cost
01.12.2019, BOP - - -
03.12.2019, Purchase 8,000 10 80,000
12.12.2019, Production - - -

Name Food coloring

Material Code GDBOY
Stock Location: Warehouse 1 - Part 1
Material Unit: kg
PURCHASE
Quantity Unit cost Total cost
01.12.2019, BOP - - -
03.12.2019, Purchase 24,000 7 168,000
12.12.2019, production - - -
Name Lime
Material Code Lim
Stock Location: Food Warehouse
Material Unit: kg
PURCHASE
Quantity Unit cost Total cost
01.12.2019, BOP - - -
03.12.2019, Purchase 38,500 2 77,000
12.12.2019, production - - -

Name Sugar
Material Code Sug
Stock Location: Food Warehouse
Material Unit: kg
PURCHASE
Quantity Unit cost Total cost
01.12.2019, BOP - - -
03.12.2019, Purchase 3,400 1 3,400
12.12.2019, production - - -

Name Bottle
Material Code Bottle
Stock Location: Warehouse - Part 2
Material Unit: piece
 PURCHASE
Quantity Unit cost Total cost
01.12.2019, BOP - - -
03.12.2019, Purchase 36,000 0.75 27,000
12.12.2019, production - - -

Name Box
Material Code Box
Stock Location: Warehouse - Part 3
Material Unit: piece
PURCHASE
Quantity Unit cost Total cost
01.12.2019, BOP - - -
03.12.2019, Purchase 2,500 0.50 1,250
12.12.2019, production - - -
 SOLD ON HAND
Quantity Unit cost Total cost Quantity Unit cost Total cost
- - - - - -
- - - 26,000 0.50 13,000
21,700 0.50 10,850 4,300 0.50 2,150

SOLD ON HAND
Quantity Unit cost Total cost Quantity Unit cost Total cost
- - - - - -
- - - 8,000 10 80,000
240 10.00 2,400 7,760 10.00 77,600

SOLD ON HAND
Quantity Unit cost Total cost Quantity Unit cost Total cost
- - - - - -
- - - 24,000 7 168,000
2,400 7.00 16,800 21,600 7.00 151,200
 SOLD ON HAND
Quantity Unit cost Total cost Quantity Unit cost Total cost
- - - - - -
- - - 38,500 2 77,000
30,400 2.00 60,800 8,100 2.00 16,200

SOLD ON HAND
Quantity Unit cost Total cost Quantity Unit cost Total cost
- - - - - -
- - - 3,400 1 3,400
3,050 1.00 3,050 350 1.00 350
 SOLD ON HAND
Quantity Unit cost Total cost Quantity Unit cost Total cost
- - - - - -
- - - 36,000 0.75 27,000
34,000 0.75 25,500 2,000 0.75 1,500

SOLD ON HAND
Quantity Unit cost Total cost Quantity Unit cost Total cost
- - - - - -
- - - 2,500 0.50 1,250
2,000 0.50 1,000 500 0.50 250
Produced Product Cost Table

I. DIRECTRAW MATERIAL AND MATERIAL USE

Beginning of period Direct raw materials cost 0
(+) Purchases within the Period 369,650
Available Direct raw materials 369,650
(-) End of the period Direct raw materials 249,250
USE OF DIRECT RAW MATERIALS 120,400

II. DIRECT LABOR EXPENSES 41,800

III. GENERAL PRODUCTION EXPENSES 165,600

IV. Use of Semi-Finished Products

(+) Period Semi-Finished Inventory Cost 0
(-) End of Period Semi-finished Product Inventory 0

I + II + III COST OF PRODUCED PRODUCTS 327,800

 overhead cost Maintance and rDining hall Mixing Bottling
Machine depreciation 3,750 750 10,000 13,000
Indirect labor 15,675 20,900 10,450 5,225
Fact.building depreciat 500 4,500 2,500 10,000
Indirect raw materials 2,000 1,500 2,500 1,500
Energy expenses 1,500 500 2,000 1,000
TOTAL 23,425 28,150 27,450 30,725
Packing TOTAL
12,500 40,000
31,350 83,600
7,500 25,000
2,500 10,000
2,000 7,000
55,850 165,600
 maintance dining hall mixing bottling packing
I.Distribution 23,425 28,150 27,450 30,725 55,850
II. Distrubiton
mainitinance (23,425) - 6,164.47 9,863.16 7,397.37
(250,400,300)/950

dining hall - (28,150) 6,255.55 3,127.78 18,766.67

(10,5,30)/45

II. Distr. Total (23,425) (28,150) 12,420.02 12,990.94 26,164.04

I + II - - 39,870.02 43,715.94 82,014.04

 TOTAL
165,600

23,425

28,150

165,600
 Mixing bottling
1 lt lemonade 9.97 2,000 19,940 8.41 3,100 26,071
0,5 lt lemonade 9.97 2,000 19,940 8.41 2,100 17,661
 Packing TOTAL
16.40 3,500 57,400 103,411
16.40 1,500 24,600 62,201
TOTAL 165,612