HOGWARDS CORPORATION

Note 2
Cost of Goods Sold
(In Philippine Peso)

2019 2020 2021 2022 2023

Direct M aterials
Pigs 23,820,000.00 69,660,000.00 69,660,000.00 69,660,000.00 69,660,000.00
Piggery Supplies 1,556,103.15 1,633,908.30 1,715,603.72 1,801,383.90 1,891,453.10
25,376,103.15 71,293,908.30 71,375,603.72 71,461,383.90 71,551,453.10
Direct Labor
Salaries 650,000.00 650,000.00 676,000.00 676,000.00 703,040.00
Employer's Contribution 27,665.30 27,665.30 28,220.10 28,220.10 28,914.95
677,665.30 677,665.30 704,220.10 704,220.10 731,954.95
Overhead
Indirect Labor 4,334,022.16 4,334,022.16 4,507,382.88 4,507,382.88 4,679,566.19
Employer's Contribution 53,189.60 53,189.60 54,462.55 54,462.55 55,690.90
Utilities Expense 3,625,298.95 3,596,065.10 3,722,274.11 3,858,936.82 4,007,076.92
Depreciation Expense - Land Improvement 35,714.29 35714.28571 35,714.29 35714.28571 35,714.29
Depreciation Expense - Piggery Equipment 230,356.79 230356.7857 230,356.79 230356.7857 230,356.79
Depreciation Expense - Slaughter Equipment (Machines) 70,531.35 70531.34821 70,531.35 70531.34821 70,531.35
Depreciation Expense - Building 428,571.43 428571.4286 428,571.43 428571.4286 428,571.43
8,777,684.55 8,748,450.71 9,049,293.39 9,185,956.10 9,507,507.86
Cost of Good Sold 34,831,453.00 80,720,024.31 81,129,117.21 81,351,560.10 81,790,915.91

COLLEGE OF BUSINESS ADMINISTRATION

LYCEUM OF THE PHILIPPINES UNIVERSITY CAVITE
 HOGWARDS CORPORATION
Note 4
Supplies
(In Philippine Peso)

OFFICE SUPPLIES PRE-OPERATING 2019 2020 2021 2022 2023

Beginning Balance (Net of Vat) - 16,611.61 3,763.22 3,951.38 4,148.95 4,356.40
Add: Purchases 16,611.61 1,744.22 17,630.35 18,511.87 19,437.46 20,409.33
Total Available Supplies for Use 16,611.61 20,374.83 21,393.57 22,463.25 23,586.41 24,765.73
Less: Supplies Expense (Net Of Vat) - 16,611.61 17,442.19 18,314.30 19,230.01 20,191.51
Ending Balance 16,611.61 3,763.22 3,951.38 4,148.95 4,356.40 4,574.22

PIGGERY SUPPLIES PRE-OPERATING 2019 2020 2021 2022 2023

Beginning Balance (Net of Vat) - 67,859.24 9,144.22 9,601.43 10,081.50 10,585.58
Add: Purchases 67,859.24 7,125.22 71,709.41 75,294.88 79,059.63 83,012.61
Total Available Supplies for Use 67,859.24 77,003.46 80,853.63 84,896.32 89,141.13 93,598.19
Less: Supplies Expense (Net Of Vat) - 67,859.24 71,252.20 74,814.81 78,555.55 82,483.33
Ending Balance 67,859.24 9,144.22 9,601.43 10,081.50 10,585.58 11,114.86

COLLEGE OF BUSINESS ADMINISTRATION

LYCEUM OF THE PHILIPPINES UNIVERSITY CAVITE
 SLAUGHTER SUPPLIES PRE-OPERATING 2019 2020 2021 2022 2023
Beginning Balance (Net of Vat) - 33,964.29 5,585.25 5,864.51 6,157.74 6,465.63
Add: Purchases 33,964.29 3,566.25 35,941.76 37,738.85 39,625.79 41,607.08
Total Available Supplies for Use 33,964.29 39,549.54 41,527.01 43,603.36 45,783.53 48,072.71
Less: Supplies Expense (Net Of Vat) - 33,964.29 35,662.50 37,445.63 39,317.91 41,283.80
Ending Balance 33,964.29 5,585.25 5,864.51 6,157.74 6,465.63 6,788.91

DORM ITORY SUPPLIES PRE-OPERATING 2019 2020 2021 2022 2023

Beginning Balance (Net of Vat) - 38,386.07 6,049.54 6,352.01 6,669.62 7,003.10
Add: Purchases 38,386.07 4,030.54 40,607.85 42,638.24 44,770.16 47,008.66
Total Available Supplies for Use 38,386.07 44,435.61 46,657.39 48,990.26 51,439.77 54,011.76
Less: Supplies Expense (Net Of Vat) - 38,386.07 40,305.38 42,320.64 44,436.68 46,658.51
Ending Balance 38,386.07 6,049.54 6,352.01 6,669.62 7,003.10 7,353.25

COLLEGE OF BUSINESS ADMINISTRATION

LYCEUM OF THE PHILIPPINES UNIVERSITY CAVITE