costes
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| Finishing good Inventory R | |||
| Units | Price per unit | total | |
| Initial Inventory | 3,000.0 | 16.0 | 48,000.0 |
| Cost of G. Manufacutured | 3,500.0 | 18.9 | 66,074.4 |
| Cost of Good sold | 3,200.0 | 16.2 | 51,775.7 |
| Final inventory | 3,300.0 | 18.9 | 62,298.7 |
| Finishing good Inventory T | |||
| Units | Price per unit | total | |
| Initial Inventory | 1,000.0 | 12.0 | 12,000.0 |
| Cost of G. Manufacutured | 4,500.0 | 11.8 | 53,290.6 |
| Cost of Good sold | 4,300.0 | 11.9 | 51,079.8 |
| Final inventory | 1,200.0 | 11.8 | 14,210.8 |
| Analytical Income Statement | |||
| R | T | total | |
| Sales | 77,000.0 | 60,000.0 | |
| Discounts and Allowances | -8,000.0 | - | |
| Net sales | 69,000.0 | 60,000.0 | 129,000.0 |
| Cost of Good sold | 51,775.7 | 51,079.8 | 102,855.5 |
| Gross Margin | 17,224.3 | 8,920.2 | 26,144.5 |
| Sales and Distribution costs | 7,825.0 | 7,825.0 | 15,650.0 |
| Comercial Margin | 9,399.3 | 1,095.2 | 10,494.5 |
| Adminstration costs | 16,000.0 | ||
| Financial Costs | 2,000.0 | ||
| P.B.T. | -7,505.5 |