Nama : Muh.

Berkah heriyansyah
Nim ; A031191173
COGM
cost put into production during the period :
Direct materials Rp 95,000,000
Direct labour Rp 40,000,000
Factory Overhead
Indirect Materials Rp 7,000,000
indirect labour Rp 40,000,000
electricity Rp 10,000,000
depreciation - equipment Rp 14,000,000
depreciation - building Rp 30,000,000
Rp 101,000,000
Rp 236,000,000
Work in process, begging Rp 10,680,000
cost of goods process during period Rp 246,680,000
work in process, end -Rp 12,000,000
COGM Rp 234,680,000

COGS
opening inventory Rp 15,000,000
Cogm Rp 234,680,000
good available for sale Rp 249,680,000
ending inventory -Rp 14,000,000
COGS Rp 235,680,000