Down tube shifter Raw Materials

Std model 405,000 402,000

Click adj model 567,000 534,000 Derailleurs
Deluxe 648,000 660,000 Remaining RM
Total 1,620,000 1,596,000 Total

Bar end shifter

Std model 498,000 540,300
Click adj model 594,000 585,300
Total 1,092,000 1,125,600

Head tube shifter

Std model 468,000 465,900
Click adj model 702,000 715,800
Total 1,170,000 1,181,700

Total finished goods 3,882,000 3,903,300

1 Finished Goods Inventory ₱ 3,858,000

2 Work in process Inventory ₱ 675,000
3 Raw Materials Inventory ₱ 1,626,200
4 Factory Supplies Inventory ₱ 388,800
1,584,000
Factory Supplies 414,000
435,600 Obsolete - 25,200
1,190,600 Total 388,800
1,626,200
Factory Supplies NRV 395,400
 Ship Record Sales Cost
11 Oct. 20 Oct. 31 NA NA
12 Oct. 31 Nov. 2 7,500 NA
13 Oct. 25 Oct. 31 NA NA
14 Oct. 31 Oct. 29 - 12,600 9,300
15 Oct. 31 Nov. 2 NA 24,000
16 Nov. 2 Oct. 23 - 19,500 NA
17 Nov. 5 Nov. 6 NA
18 Oct. 25 Nov. 3 11,700 NA
19 Nov. 4 Oct. 31 - 25,800
20 Nov. 5 Nov. 2
Unadjusted 7,500,000 330,000
Adjusted ₱ 7,461,300 ₱ 363,300
 June Sales 286,000 June GP 2,058,750
Purchases Qty Unit Cost
Jun-01 108,000 ₱ 13.43 1,450,000
Jun-04 50,000 ₱ 13.00 650,000
Jun-08 62,500 ₱ 12.50 781,250
Jun-11 75,000 ₱ 12.00 900,000
Jun-24 70,000 ₱ 12.40 868,000
365,500 4,649,250

7 Jun-30 Jun-11 10,000

Jun-24 70,000
80,000 units

8 June 30 Inv 10,000 ₱ 12.00 120,000

70,000 ₱ 12.40 868,000
₱ 988,000.00

9 COGS ₱ 3,667,690.00

10 Sold in June 108,000 ₱ 13.43 1,450,440 Jun-01

50,000 ₱ 13.00 650,000 Jun-04
62,500 ₱ 12.50 781,250 Jun-08
65,500 ₱ 12.00 786,000 Jun-11
286,000 3,667,690