Schedule for Cost of Good Sold

Direct Materials

Beginning Raw Materials Inventory -

Add: Purchase of Raw Materials. 10,816

Deduct: Ending Raw Materials Inventory. 0

Direct Materials Used in Production. 10,816

Direct Labor. 9,000

Manufacturing Overhead . 235

Total Manufacturing Cost. 20,051

Add: Beginning Finished Goods Inventory. 2,250

Deduct: Ending Finished Goods Inventory. 0

COST OF GOODS SOLD. 22,301