Variable Cost of Goods Sold Budget

For the Year Ended December $31,2024$

$1$st Qtr $2$nd Qtr $3$rd Qtr $4$th Qtr Year

Raw materials used in production $$229,125\mathrm{.}00$ $$212,703\mathrm{.}75$ $$236,101\mathrm{.}16$ $$262,072\mathrm{.}29$ $$940,002\mathrm{.}20$

$($from absorption costing COGS budget$)$

Direct labor $$27,495\mathrm{.}00$ $$25,524\mathrm{.}45$ $$28,332\mathrm{.}14$ $$31,448\mathrm{.}67$ $$112,800\mathrm{.}26$

Variable manufacturing Overhead $$25,662\mathrm{.}00$ $$23,822\mathrm{.}82$ $$26,443\mathrm{.}33$ $$29,352\mathrm{.}10$ $$105,280\mathrm{.}25$

Total variable manufacturing costs incurred $$282,282\mathrm{.}00$ $$262,051\mathrm{.}02$ $$290,876\mathrm{.}63$ $$322,873\mathrm{.}06$ $$1,158,082\mathrm{.}71$

Add: Beginning work in process inventory $00000$

Less: Ending work$-$in$-$process inventory $00000$

Variable cost of goods man. during period $$282,282\mathrm{.}00$ $$262,051\mathrm{.}02$ $$290,876\mathrm{.}63$ $$322,873\mathrm{.}06$ $$1,158,082\mathrm{.}71$

Add: Beginning var. finished goods inventory $0$ $$51,282\mathrm{.}00$ $$56,923\mathrm{.}02$ $$63,184\mathrm{.}550$

Variable fin. goods. available for sale $$282,282\mathrm{.}00$ $$313,333\mathrm{.}02$ $$347,799\mathrm{.}65$ $$386,057\mathrm{.}61$ $$1,158,082\mathrm{.}71$

Less: Ending variable fin. gds$.$ invty. $$51,282\mathrm{.}00$ $$56,923\mathrm{.}02$ $$63,184\mathrm{.}55$ $$70,134\mathrm{.}85$ $$70,134\mathrm{.}85$

Variable cost of goods sold during period $$231,000\mathrm{.}00$ $$256,410\mathrm{.}00$ $$284,615\mathrm{.}10$ $$315,922\mathrm{.}76$ $$1,087,947\mathrm{.}86$

$($ Where from$/$how calculated are the raw materials used in production for the $4$th quarter? $)$