INSTRUCTIONS:

The following are the actual numbers for January:

Materials: Purchased $5,000 of Materials Consumed 40% of those purchased materials

Direct Labor: Direct Labor was $6,240

Factory Overhead:Factory Overhead was $2,800

Jessica and Nick's Doggie Day Care

Statement of Cost of Goods Manufactured

For the Month Ended January 31, xxxx

Beginning Work in Process Inventory $-

Direct Materials:

Materials - Beginning $-

Add: Purchases for month of January -

Materials Available for Use $-

Deduct: Ending Materials -

Materials Used in Production $-

Direct Labor -

Factory Overhead -

Total Manufacturing Overhead $-

Deduct: Ending Work in Process Inventory -

Cost of Goods Manufactured $-