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# [Company Name]

## Inventory/Cost of Goods Sold Analysis

[Date]
Dark gray cells will be calculated for you. You do not need to enter anything into them.

[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
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

## Composition of Ending Inventory Balances

Raw materials
Work in progress
Finished goods inventory

7000000%
30000000%
40000000%

[Product A]

20000000%
32500000%
37500000%

[Product B]

12500000%
35000000%
45000000%

[Product C]

10000000%
30000000%
60000000%

[Product D]