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nalysis E F G H 1 K L M N Using the data, calculate the following items on the COGM statement: 1. DIRECT MATERIALS COST = BEG. RM + RM PURCHASES - ENDING RM = 0 2. TOTAL MFG COST INCURRED = DM + DL + FO = 0 3. TOTAL MANUFACTURING COST = BEG. WIP + TOTAL MFG COST INCURRED = 0 4. COST OF GOODS MANUFACTURED = TOTAL MFG COST-ENDING WIP = 0 B C D Score: 2 ALT-FIVE-FORMULAS 0 3 To simplify the COGM statement, think of it as four formulas; the fifth is the 4 calculation of COGS on the income statement. 5 6 Choose Exercise (1-5) 1 7 8 COGM/COGS Data: 1/1/20 12/31/20 9 RAW MATERIALS 65,000 35,000 10 WORK IN PROCESS 30,000 24,000 11 FINISHED GOODS 60,000 62,500 12 13 RAW MATERIALS PURCHASES 100,000 14 DIRECT LABOR COST 110,000 15 FACTORY OVERHEAD COST 44,000 16 17 18 19 20 21 22 23 24 5. COST OF GOODS SOLD = BEG. FINISHED GOODS + COGM - END. FINISHED GOODS = 02 25