Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
[Product A]
Inventory unit analysis:
Number of units in inventorybeginning of period
Production
Units available for sale
Units sold
Number of units in inventoryend of period
Cost of goods sold analysis:
Beginning inventory
Add: purchases
Cost of goods available for sale
Less: ending inventory
Total cost of goods sold
Inventory costing:
Cost per unitbeginning of period
Cost per unitend of period
Variance
Weighted average cost (Cost of goods available
for sale/Units available for sale)
Ending inventory breakdown:
Value of ending inventory (from above)
Finished goods inventory
Work in progress
Raw materials
Total ending inventory
[Product B]
[Product C]
[Product D]
Total
1,200
700
1,900
800
1,100
1,000
800
1,800
600
1,200
1,200
600
1,800
500
1,300
1,300
600
1,900
750
1,150
4,700
2,700
7,400
2,650
4,750
$800,000
400,000
1,200,000
770,000
$430,000
$750,000
400,000
1,150,000
900,000
$250,000
$900,000
450,000
1,350,000
925,000
$425,000
$1,200,000
600,000
1,800,000
1,000,000
$800,000
$3,650,000
1,850,000
5,500,000
3,595,000
$1,905,000
$666.67
$700.00
($33.33)
$750.00
$750.00
$0.00
$750.00
$711.54
$38.46
$923.08
$869.57
$53.51
$776.60
$756.84
$19.75
$631.58
$638.89
$750.00
$947.37
$743.24
$770,000
$900,000
$925,000
$1,000,000
$3,595,000
$400,000
300,000
70,000
$770,000
$375,000
325,000
200,000
$900,000
$450,000
350,000
125,000
$925,000
$600,000
300,000
100,000
$1,000,000
$1,825,000
1,275,000
495,000
$3,595,000
7000000%
30000000%
40000000%
[Product A]
20000000%
32500000%
37500000%
[Product B]
12500000%
35000000%
45000000%
[Product C]
10000000%
30000000%
60000000%
[Product D]