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wip end
wip beg
selling Exp
income tax exp
purchases raw material
raw
3000000
475,000
15,000
20,000
75,000
45,000
90,000
12,500
20,000
100,000
20,000
30,000
25,000
10,000
5,000
7,500
40,000
5,000
7,500
40,000
30,000
20,000
100,000
97,500
20,000
12500
10,000
330,000
292,500
300,000
5,000
305,000
10,000
25,000
25000
37500
290,000
sales
beg inv
end inv
purchase material
direct material used
direct labor
manufacturing overhead
total manufacuring cost
beg wip
end wip
cogm
beg finished goods
cost of goods available
ending finished goods
COGS
gross margin
selling exp
income before tax
income tax
net income
case A
case B
case C
1,600,000
1,500,000
120,000
60,000
180,000
30,000
200,000
255,000
140,000
285,000
400,000
300,000
500,000
450,000
1,040,000
1,035,000
70,000
60,000
60,000
105,000
1,050,000
990,000
100,000
120,000
1,150,000
1,110,000
60,000
120,000
1,090,000
990,000
510,000
510,000
210,000
225,000
300,000
285,000
80,000
135,000
220,000
150,000
240,000
7,500
15,000
35,000
27,500
62,500
80,000
170,000
7,500
2,500
175,000
10,000
185,000
12,500
172,500
67,500
22,500
45,000
17,500
27,500
direct material
raw material inventori, januari 1
add: Purchase raw material
raw material available for use
deduct: raw material ending
raw material used
20,000
90,000
110,000
12,500
97,500
Direct labor
manufacturing overhead
indirect material
indirect labor
dep. Plant
utilities
other manufacturing overhead
total manufacturing overhead
100,000
5,000
7,500
30,000
20,000
40,000
102,500
300,000
20,000
subtotal
deduct: wip ending
cost of goods manufactured
320,000
15,000
305,000
10,000
305,000
315,000
25,000
COGS
290,000
sales revenue
COGS
475,000
290,000
Gross Margin
selling and administration exp.
185,000
75,000
110,000
45,000
65,000
direct material
raw material inventori, januari 1
add: Purchase raw material
raw material available for use
deduct: raw material ending
raw material used
20,000
92,000
112,000
12,500
99,500
Direct labor
manufacturing overhead
indirect material
indirect labor
dep. Plant
utilities
other manufacturing overhead
total manufacturing overhead
100,000
5,000
9,000
30,000
20,000
40,000
104,000
303,500
20,000
subtotal
deduct: wip ending
cost of goods manufactured
323,500
15,000
308,500
10,000
308,500
318,500
25,000
COGS
293,500
sales revenue
COGS
475,000
293,500
Gross Margin
selling and administration exp.
181,500
75,000
106,500
45,000
61,500