Initial inventory of finished product

Classified in Economy

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Direct. Material Inventory 
 UnitsPrice per unittotal
Initial inventories2,000.004.008,000.00
Net Purchases80,000.003.67293,900.00
Direct. Material used75,000.003.6817276,128.05
Final Inventories7,000.003.6825,771.95
Net Purchases
 UnitsPrice per unittotal
Discounts on Purchases  -6,100.00
Net Purchases80,000.003.6738293,900.00

Cost of good manufacured
 DM  276,128  
 Other Direct material  10,000  
 Direct Labor  135,000  
 MOHC  192,500  
 Cost of good manuf. Incurred  613,628  
 WIP initial  20,000  
 WIP end -30,000  
 Cost of G. Manufacutured  603,628  
 Units  300,000  
 Cost per unit  2.01  

 UnitsPrice per unittotal
Initial Inventory50,000 1.3   65,000.0  
Cost of G. Manufacutured300,000 2.0   603,628.0  
Cost of Goods To sell350,000 1.9   668,628.0  
Cost of Good Sold340,000 1.9   649,524.4  
Final inventory10,000 1.9   19,103.7  

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