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The following data of the industrial enterprise D S.A. for the accounting year 20X9 are given. Raw material stock 1/1/20X9 45.000 Raw material stock 31/12/20X9

The following data of the industrial enterprise D S.A. for the accounting year 20X9 are given.

Raw material stock 1/1/20X9

45.000€

Raw material stock 31/12/20X9

41.000€

Stock of semi-finished products 1/1/20X9

36.000€

Stock of semi-finished products 31/12/20X9

31.000€

Stock of ready-made products 1/1/20X9

23.000€

Stock of ready-made products 31/12/20X9

31.000€

Purchases of raw materials

115.000€

Direct labour costs

29.000€

Indirect labour costs

23.000€

Factory insurance premiums

12.500€

Miscellaneous factory outlets

6.500€

Machine depreciation

8.500€

Depreciation of production department equipment

3.500€

Maintenance of machinery

4.000€

Sales expenses

15.000€

Administrative expenses

29.000€

Distribution costs

8.000€

Revenue from product sales

543.000€


Requested:

  1. The report of the cost of producing
  2. The profit and loss statement for the financial year.

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