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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
-------------------------------------------------------------........
COST OF GOODS AVAILABLE FOR SALE-----------------------------305811
LESSENDING FINISHED GOODS------------------------------------32956
--------------------------------------------------------------.......
COST OF GOODS SOLD--------------------------------------------272855
--------------------------------------------------------------.......