Академический Документы
Профессиональный Документы
Культура Документы
25,000.00
120,000.00
145,000.00
(23,000.00)
6,000.00
4,000.00
15,000.00
13,000.00
10,000.00
12,000.00
122,000.00
80,000.00
60,000.00
262,000.00
CONTINUATION:
Total Manufacturing Costs
Add: Worki in process Jan 1
Total Cost of Goods Placed in process
Less: Work in process Dec 31
Cost of Goods Manufactured
Add: Finished Goods Inventory Jan 1
Cost of Goods Available for Sale
Less: Finished Goods Inventory Dec 31
Cost of Goods Sold
262,000.00
22,000.00
284,000.00
(15,000.00)
269,000.00
31,000.00
300,000.00
(35,000.00)
265,000.00
X Manufacturing Company
Statement of Comprehensive Income and Expense
For the Year Ended December 31, 2012
Net Sales
Less: Cost of Goods Sold
Gross profit
Less: Operating Expense
General and Administrative Expenses
Marketing Expenses
Net Income
1,000,000.00
(265,000.00)
735,000.00
55,000.00
115,000.00
(170,000.00)
565,000.00
PERIOD COSTS;
General and Administrative Expense:
Bad Debts Expense
Depreciation Expense-Office Eq
utility Expense-Office
Office Supplies Expense
Marketing Expenses:
Depreciation Expense-Store Equip
Utility Expense-Store
Advertising Expense
Delivery Expense-Freight out
10,000.00
15,000.00
20,000.00
10,000.00
55,000.00
20,000.00
25,000.00
60,000.00
10,000.00
115,000.00
1. DIRECT MATERIALS:
Raw Materials Beg
Add: Raw Materials Purchases
Raw Materials Available for Use
Less: Raw Materials End
Direct M<aterials Used
2. FACTORY OVERHEAD:
Factory Rent
Factory utilities
Indirect Materials
Indirect Labor
Total Factory Overhead
94,000.00
42,000.00
25,000.00
161,000.00
15,000.00
176,000.00
(13,000.00)
163,000.00
163,000.00
16,000.00
179,000.00
(10,000.00)
169,000.00
Production in Units
Production Costs
a Direct Materials
b Direct Labor
c utilities
d Rent
e Indirect Labor
f Supervisory Salaries
g Maintenance
h Depreciation
Cost Incurred
2000
4000
4,000.00
8,000.00
16,000.00
32,000.00
1,000.00
1,800.00
3,000.00
3,000.00
4,600.00
9,200.00
1,500.00
1,500.00
900.00
1,400.00
2,500.00
2,500.00
33,500.00
59,400.00
14.85