RM beg 137,500 Sales 312,500

RM purchased 46,000 + COGS 247,500

RM end 50,000 - GI 65,000
DM used 133,500 S&A EXP 25,000
DL 84,000 NI 40,000
FOH 63,000
TMC 280,500
WIP BEG 80,000 +
WIP END 95,000 -
COGM 265,500
FG BEG 60,000 +
FG END 78,000 -
COGS 247,500
 COST OF GOODS NORMAL

769 772 COGM

M 80,000 28,000 WIP 238,000 BEG
L 40,000 12,000 M 520,000 1,612,000 COGMCOGM
APLIED OH 60,000 18,000 L 400,000 146,000 END
1.5 180,000 58,000 OH 600,000
1.5 1,758,000
779
56,000
36,000
54,000
146,000

DM 520,000
DL 400,000
FOH 600,000
TMC 1,520,000
WIP BEG 238,000
WIP END 146,000
COGM 1,612,000
FG BEG -
FG END 80,000
COGS 1,532,000
 FG
0 1,532,000 COGS
1,612,000 80,000 FG END
WIP BEG DM 520,000
769 772 DL 400,000
DM 80,000 28,000 FOH 600,000
DL 40,000 12,000 TMC 1,520,000
AFOH 60,000 18,000 WIP BEG 238,000
180,000 58,000 WIP END 146,000
WIP BEG 238,000 COGM 1,612,000
FG BEG -
779 1.5 FG END 80,000
DM 56,000 COGS 1,532,000
DL 36,000
AFOH 54,000
WIP END 146,000