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 materials inventory (9,500)
Ending raw material inventory $36,900
Direct Labor $22,000
Manufacturing overhead:
Utilities for plant $1,600
Plant janitorial services 800
Rent of plant 1,300 $3,700
Total manufacturing costs incurred $62,600
Total manufacturing costs to account for $62,600
Less: Ending work in process (2,000)
inventory
Cost of goods manufactured $60,600