Fido Treats

Schedule of Cost of Good Manufactured

Year Ended December 31, 2012
Beginning work in progress inventory $0
Add: Direct Materials used
Beginning materials inventory $13,400
Direct material purchases 33,000
Available for use 46,400
Ending raw material inventory ($9,500)
Direct material used $36,900
Direct Labor $22,000
Manufacturing overhead:
Utilities for plant XXX
Plant janitorial services XXX
Rent of plant XXX XXX
Total manufacturing costs incurred XXXX
Less: Ending work in process inventory XXX
Cost of goods manufactured XXXX