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H& Company
cost of goods sold statement
for the period ended at March 31, 1985
Direct material
material Inventories on March 1, 1985 24080
ADDmaterial purchased 148580
.........
materail available for used 172660
LESSmaterail invertory on march 31,1985 37144
.........
Materail used 135516
DIRECT LABOUR 74500
FACTORY OVERHEAD
Repairs and maintainance 5924
Gas,Light& power 14565
Indirect Material 3480
Indirect Labour 25024
Supervisors Salary 14290 63283
....... ........
TOTAL FACTORY COST 273299
ADDBEGINING WIP 47130
........
COST TO BE ACCOUNTED FOR 320429
LESSENDING WIP 49460
........
TOTAL COST OF GOODS MANUFACTURED 270969
ADDBEGINING FINISHED GOODS 34842
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COST OF GOODS AVAILABLE FOR SALE 305811
LESSENDING FINISHED GOODS 32956
.......
COST OF GOODS SOLD 272855
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