COGS

1. The following is a trial balance of PT Cahaya on January 1, 2020 (in Rp): 450.000.000 150.000 Dr Finished Goods (Beginning) 62.175.000 Work in Process (Beginning) 42.485.000 Direct Material (Beginning) 98.075.000 Sales (net) Interest Revenue Direct Labor 89.543.750 Indirect Labor 32.950.000 Office Salaries Expense 40.000.000 Sales Salaries Expense 25.000.000 Utilities Expense 1.800.000 Rent Expense 5.400.000 Depreciation Expense 1.406. 250 Additional information: Ending inventory balance (Jan 31): Material = IDR 86,000,000 Work in Process = IDR 52,000,000 Finished Goods = IDR 90,000,000 Purchase of materials amounting to Rp. 150,000,000 and supporting raw materials used for production of IDR 50,520,000. Factory overhead that occurs is an allocation of: Utilities: 85% for factories, the rest is for the Rent office: 75% for the factory, the rest for the Depreciation office: entirely for the factory Requested: Make an income statement to operating income along with the cost of schedule good manufactured