Nabilah Khansa Luthfiyah - 1911000089

E2-7

Eccles Company
Schedule of Cost of Goods Manufactured
Direct Material:
Raw material, beginning 8.000
Raw material, purchased 132.000
Direct material available for use 140.000
Less: Raw material, ending 10.000
Raw materials transferred to 130.000
production
Direct Labor 90.000
Factory Overhead
Indirect Labor 50.000
Factory Utillities 9.000
Depreciation, factory equipment 40.000
Maintenance, factory 24.000
Rent, factory building 80.000
Supplies, factory 700 203.700
Total Manufacturing Cost 423.700
Beginning, WIP 5.000
Ending, WIP 20.000
Cost of Goods Manufactured 408.700
Add: Finished good, beginning 70.000
Cost of Goods Available for Sale 478.700
Less: Finished Good, ending 25.000
Cost of Good Sold 453.700

P2-15

1. Fixed, Non-production, Administrative

2. Variable, Non-production, Selling
3. Variable, Production, Direct
4. Fixed, Non-Production, Selling
5. Variable, Production, Indirect
6. Fixed, Non-Production, Administrative
7. Variable, Production, Indirect
8. Variable, Non-Production, Administrative
9. Variable, Non-Production, Selling
10. Variable, Production, Inderect
11. Fixed, Production, Indirect
12. Fixed, Non-Production, Administrative
13. Variable, Non-Production, Selling
14. Fixed, Production, Direct
15. Variable, Non-Production, Selling
16. Fixed, Non-Production, Selling
17. Variable, Production, Indirect
Nabilah Khansa Luthfiyah - 1911000089

E2-6