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Valenko Company

Advertising expenses 215.000,00


Insurance, factory equipment 8.000,00
Depreciation, sales equipment 40.000,00
Rent, factory buildings 90.000,00 Manufacturing 675.000,00
Utilities, factory 52.000,00 Sum prod. Costs 610.000,00
Sales commissions 35.000,00 Direct labor 65.000,00
Cleaning supplies, factory 6.000,00
Depreciation, factory equipment
110.000,00
Selling and administrative salaries
85.000,00
Maintenance, factory 74.000,00
Direct labor ?
Purchases of raw materials 260.000,00

Cost row materials Manufacturing costs


Beg. Inv. 50.000,00 Beg. WiP 48.000,00
Purchases 260.000,00 Manufact. 675.000,00
End. Inv. 40.000,00 End. WiP 33.000,00
Cost 270.000,00 Finished 690.000,00

Finished goods
Beg. Inv. 30.000,00 (1)
Finished 690.000,00 (2) 720.000,00 (1) + (2)
Cost saled 635.000,00
End. Inv. 85.000,00

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