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Como Aplicar Los GAAP A La Industria De Cable TV


Enviado por   •  8 de Noviembre de 2012  •  227 Palabras (1 Páginas)  •  549 Visitas

Medeco Inc.

Schedule of Cost of Good Manufactured

For Year Endend December 31

Work in process Inventory January 1…………………………………. $7,000.00

Direct Material

Raw Material Inventory January 1………………………….. $10,000.00

Add Raw Material Purchases………………………………….. $90,000.00

Total Raw Material Available for use………………………. $100,000.00

Less Raw Material Ending Inventory………………………. ($17,000.00)

Direct Material Used Production……………………………. $83,000.00

Direct Labor…………………………………………………………………………… $60,000.00

Manufacturing Overhead

Depreciation Factory……………………………………………….. $42,000.00

Insurance Factory…………………………………………………….. $ 5,000.00

Maintenance Factory……………………………………………….. $30,000.00

Utilities Factory………………………………………………………… $27,000.00

Supplies Factory……………………………………………………….. $ 1,000.00

Indirect Labor……………………………………………………………. $65,000.00

Total Manufacturing Overhead Cost…………………………………….. $170,000.00

Total Manufacturing Cost……………………………………………………… $320,000.00

Total Cost Work in Process……………………………………………………. $327,000.00

Less Work in process Ending December 31…………………………… ($30,000.00)

Cost of Good Manufacturing………………………………………………… $297,000.00

Medeco Inc

Income Statement

For Year Ending December 31

Sales Revenue……………………………………………………………………………$450,000.00

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