ELEMENTS OF PRODUCT

COSTS
DIRECT
MATERIALS
INDIRECT - OVERHEAD

LABOR DIRECT

INDIRECT - OVERHEAD
OVERHEAD - OTHERS
ELEMENTS OF PRODUCT
COSTS
DIRECT MATERIALS

DIRECT LABOR

INDIRECT MATERIALS
OVERHEAD INDIRECT LABOR
OTHER EXPENSES
ELEMENTS OF PRODUCT
COSTS
DEBITS
DIRECT MATERIALS
WORK IN PROCESS

INVENTORY
DIRECT LABOR

OVERHEAD - M. O. H.
But - will eventually be transferred to
Work In Process Inventory
BODEGA
R. M.

240,000
-180,000 FACTORY 183,615
60,000
BODEGA
FINISHED
244,820
-183,615 GOODS
61,205
Nov 11, 2021

Direct Materials Direct Materials Direct Materials

Direct Labor Direct Labor Direct Labor

GASUL, MERALCO, RENT

Sariling costing per cake

=
Sariling PRICING per cake