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Tab #1 60,000 690,000 45,000 135,000 370,000 120,000 130,000 WIP FG* COGS*** 1 2 3 Beginning RM Inventory 4 Purchases of RM 5 Ending RM

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Tab #1 60,000 690,000 45,000 135,000 370,000 120,000 130,000 WIP FG* COGS*** 1 2 3 Beginning RM Inventory 4 Purchases of RM 5 Ending RM Inventory 6 Direct Labor 7 Manufacturing Overhead (actual = applied) 8 Beginning WIP Inventory 9 Ending WIP Inventory LO 11 Raw Materials 12 13 14 15 16 17 IB 19 20 21 Calculate COGM 2 23 24 25 26 27

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