Cost of Goods Sold

Finished goods inventory, beginning

Add: Cost of goods manufactured

Cost of goods available for sale

Less: Ending finished goods

inventory

Cost of goods sold

$14-3.$ TechPro offers instructional courses in e$-$commerce website design. The company holds classes in a building that it owns. Identify each cost as direct or indirect. The cost object is an individual class.

Depreciation on classroom building

Monthly internet connection cost

Instruction manuals for students

Classroom utilities cost

Classroom cleaning fees

Depreciation on computers used for classes

Instructor wage $($per class$)$

Snacks for students

$18-5.$ Felix & Co$.$ reports the following information about its units produced and total costs.

$\backslash$table$[[$Period$,\backslash$table$[[$Units$],[$Produced$]],\backslash$table$[[$Total$],[$Costs$]],$Period,$\backslash$table$[[$Units$],[$Produced$]],\backslash$table$[[$Total$],[$Costs$]]],[1,300,$$$3,280,6,2,300,$$$6,000$