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Work in Process, end

3) Cost of goods manufactured


+ Finished Goods, Beg

4) Total goods available for sale


Finished Goods, end

5) COGS Normal
Add/Less : Underapplied/Overapplied Factory Overhead

6) COGS ACTUAL ( This amount is used or put in computing Gross

Work in Process, end


3) Cost of goods manufactured
+ Finished Goods, Beg

4) Total goods available for sale


Finished Goods, end

5) COGS Normal
Add/Less : Underapplied/Overapplied Factory Overhead

6) COGS ACTUAL ( This amount is used or put in computing Gros

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