Warehouse card

Name of the articule Bedroom Bureau

Units Cost Amount

Date reference Income Exits Total By unit Average Debt
Balance 300 90.43

Warehouse card
Name of the articule Coffee Table

Units Cost Amount

Date reference Income Exits Total By unit Average Debt
Balance 500 200 262.29 52,458

Warehouse card
Name of the articule Side Table

Units Cost Amount

Date reference Income Exits Total By unit Average Debt
Balance 1,000 1,000 163.63 163,630
Bedroom Bureau

Amount
credit Balance
27,129.00

Amount
credit Balance
52,458.00

Amount
credit Balance
163,630.00

243,217.00
 Job Order Cost Sheet

For Job Number 26

Date
Item description Coffee Table Orderer
Metros Date
Quantity complete completed

Direct Material Direct Labor Overhead expenses

Requisition Number Amount Hours Rate Amount Hours
45,000.00 9,000.00
17

45,000.00 9,000.00

Cost Amount

Direct Material 45,000.00

Direct Labor 9,000.00

Overheadcost 39,502.90

Total Cost 93,502.90

Quantity complete 500

Unit Cost 187.01

Job Order Cost Sheet

For Job Number 27

Date
Item description Side Table Orderer
Metros Date
Quantity complete completed
 Materiales Mano de Obra Directa Costos Indirectos
Requisition Number Amount Hours Rate Amount Hours
18 58,000.00 10,500.00

Total 58,000.00 10,500.00

Cost Amount

Direct Material 58,000.00

Direct Labor 10,500.00

Overheadcost 15,142.61

Total Cost 83,642.61

Quantity complete 1,000

Unit Cost 83.64

Job Order Cost Sheet

For Job Number 28

Date
Item description Cable de Alambre Orderer
Metros Date
Quantity complete completed

Materiales Mano de Obra Directa Costos Indirectos

Requisition Number Amount Hours Rate Amount Hours
19 - #REF! #REF! #REF! 6,000.00

- #REF!
Cost Amount

Direct Material -

Direct Labor #REF!

Overheadcost 39,502.46

Total Cost #REF!

Quantity complete
Unit Cost

Job Order Cost Sheet

For Job Number 29

Date
Item description Cable de Alambre Orderer
Metros Date
Quantity complete completed

Materiales Mano de Obra Directa Costos Indirectos

Requisition Number Amount Hours Rate Amount Hours
20 - #REF! #REF! #REF! 2,300.00

- #REF!

Cost Amount

Direct Material -

Direct Labor #REF!

Overheadcost 15,142.61

Total Cost #REF!

Quantity complete
Unit Cost
Overhead expenses
Rate Amount
39,502.90

39,502.90
Costos Indirectos
Rate Amount
15,142.61

15,142.61

177,145.51

Costos Indirectos
Rate Amount
6.58 39,502.46

39,502.46
Costos Indirectos
Rate Amount
3.58 15,142.61

15,142.61
 Statemente of Cost of Goods Manufactured
Corporation "X" S.A.
1 2 3
Beginning work in process 99,769.23

Direct materials
Beginning inventory 47,000
add Purchases 160,000
Materials available 207,000
less Ending inventory 24,000
Direct materials used in production 183,000
add Direct labor 55,500
add Manufacturing overhead 133,650
Total manufacturing cost added 372,150

Total manufacturing costs added 471,919

less
Ending work in process 177,145
Cost of goods manufactured 294,774
add
Beginning inventory finished goods 367,120
less Ending inventory finished goods 243,217
Cost of goods sold 123,903

Income Statement
Sales 241112.4
(-) Cost of goods sold 123,903
(=) Gross income 117,209
 Work in process Job Orders Direct hours Cost by Hour Amount
Bank IB) 177,145.07 26
B 402,462 Raw Material 2 8 27
10 Direct Labor 4 28
Overhead 8 29
Indirect Hours
Total
Direct Labor Distribution by Order
Direct Raw Material 26
B 24,000 Job order 26 27
2 Initial Balance 93,502.46 28
24,000 24,000 Raw Material 17,000 29
24,000 Direct labor
Overhead Indirect labor -
Indirect material
B 28,000 2 Factor of distribution
2 Job Order 27 26
Initial Balance 83,643 27
28,000 Raw Material 28
Direct labor 29
Suppliers Overhead
0 2 Total hours

Total overhead expenses: - (=) #DIV/0!

Job Order 28 # Hours: -
Overhead Expenses Raw Material
8 Direct labor
4 Overhead Units Price/cost TOTAL
6
7
Job Order 29 Gross Incom 0
Raw Material
Pay roll to apply Direct labor
3 89,150 #REF! 4 Overhead
Item Units Cost by unit Total cost Profit Sales Amount
Bedroom Bureau 500 90.43 45,215 54,269.62 99,475.97
Coffee Table 300 262.29 78,687 62,949.58 141,636.55
Finished inventory 123,902 117,219.20 241,112.52
8) 243,217.06 (9a
9

Depreciation of equipment
- 7

Sales
10) 241,112 241,112 10

Cost of goods sold

9a) 123,903.26 - (10a

Loss/Profits
10a) 123,903.26 241,112 (10
117,209.14 (FB