Sunland Company has accumulated the following budget data for the year $2022$:

Sales: $29,200$ units; unit selling price $$82$

Cost of one unit of finished goods: direct materials, $2kg$ at $$5$ per kilogram; direct labour, $3$ hours at $$13$ per hour; and manufacturing overhead, $$5$ per direct labour hour

Inventories $($raw materials only$)$: beginning, $9,900$ kg; ending, $15,700$ kg

Raw materials cost: $$5$ per kilogram

Selling and administrative expenses: $$219,000$

Income taxes: $30\%$ of income before income taxes

Prepare a schedule showing the calculation of the cost of goods sold for $2022.$

SUNLAND COMPANY

Computation of Cost of Goods Sold For the Year Ending December $31,2022$

Cost of goods sold

Manufacturing overhead

Beginning inventory

Direct materials

Ending inventory

Number of units sold

Selling and administrative expenses

Direct labour

Cost of one unit of finished goods

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