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Manufacturing Financial Summary

This document contains financial information for a manufacturing company, including expenses related to production, commercial, and administration. It shows raw materials purchases of $750,000, cost of goods manufactured of $1,650,000, and cost of goods sold of $1,700,000 against sales of $2,500,000, resulting in a net operating income of $390,000.

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Arshia Emami
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69 views1 page

Manufacturing Financial Summary

This document contains financial information for a manufacturing company, including expenses related to production, commercial, and administration. It shows raw materials purchases of $750,000, cost of goods manufactured of $1,650,000, and cost of goods sold of $1,700,000 against sales of $2,500,000, resulting in a net operating income of $390,000.

Uploaded by

Arshia Emami
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Production Commercial Administr.

Selling expenses 140.000,00 140.000,00 Raw materials


Raw materials inventory, January 1 90.000,00 B. Inventory 90.000,00
Raw materials inventory, December 31 60.000,00 Purchases 750.000,00
Utilities, factory 36.000,00 36.000,00 E. Inventory 60.000,00
Direct labor cost 150.000,00 150.000,00 Used 780.000,00
Depreciation, factory 162.000,00 162.000,00
Purchases of raw materials 750.000,00
Sales 2.500.000,00 Production
Insurance, factory 40.000,00 40.000,00 BWIP 180.000,00
Supplies, factory 15.000,00 15.000,00 Manuf. Costs 1.570.000,00
Administrative expenses 270.000,00 270.000,00 EWIP 100.000,00
Indirect labor 300.000,00 300.000,00 COGM 1.650.000,00
Maintenance, factory 87.000,00 87.000,00
Work in process inventory, January 1 180.000,00
Work in process inventory, December 31 100.000,00 Finished Goods
Finished goods inventory, January 1 260.000,00 B. Inventory 260.000,00
Finished goods inventory, December 31 210.000,00 COGM 1.650.000,00
790.000,00 140.000,00 270.000,00 E. Inventory 210.000,00
COGS 1.700.000,00

Sales 2.500.000,00
COGS -1.700.000,00
Gross Margin 800.000,00
Commercial Cost -140.000,00
Commercial Margin 660.000,00
Administration Cost -270.000,00
NOI 390.000,00

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