Direct Direct C001 (300 u C) OVH TOTAL Material Labor WIP 10.400 € Preparing 0 0 0 0 € € € € 210 250 8.640 Firing 9.100 € € € € 19.500 € Direct Direct A001 (280 u A) OVH TOTAL Material Labor WIP 0 € 2.600 3.500 7.840 Preparing 13.940 € € € Firing 140 400 7.920 8460 € € € 22.400 Direct Direct B002 (200 u B) OVH TOTAL Material Labor WIP 0 € Preparing 1.800 2.000 4.480 8.280 € € € € 0 0 0 Firing 0 € € € € 8.280 € INVENTORIES Raw Material Final inventories = initial inventories + purchase consumtion – Final inventories = 2.400 + 5.000 (750 + 2.600 + 1.800 + 210 + 120 + 140) = 1.780 – € WIP 200 units of vases B (batch B002) Final inventories = 8.280 € Finished goods A: 130 * 80 = 10.400 € B: 80 * 77 = 6.160 € C: 130 *65 = 8.450 € Total value of final inventories (finished goods)= 10.400 + 6.160 + 8.450 = 25.010 € GROSS PROFIT and NET RESULT Net sale: 68.000 € Cost of sale 17.000 + 150*80 + 180*77 + 6.000 + 170*65 = 59.910 € GROSS PROFIT 8.090 € Administrative and marketing cost 4.300 € R&D costs: 2.000 € NET RESULTS
C001 (300 u C) Direct Material Direct Labor OVH TOTAL WIP 10.400 € Preparing 0 € 0 € 0 € 0 € Firing 210 € 250 € 8.640 € 9.100 € 19.500 € A001 (280 u A) Direct Material Direct Labor OVH TOTAL WIP 0 € Preparing 2.600 € 3.500 € 7.840 € 13.940 Firing 140 € 400 € 7.920 € 8460 22.400 B002 (200 u B) Direct Material Direct Labor OVH TOTAL WIP 0 € Preparing 1.800 € 2.000 € 4.480 € 8.280 € Firing 0 € 0 € 0 € 0 € 8.280 € INVENTORIES Raw Material Final inventories = initial inventories + purchase – consumtion Final inventories = 2.400 + 5.000 – (750 + 2.600 + 1.800 + 210 + 120 + 140) = 1.780 € WIP 200 units of vases B (batch B002) Final inventories = 8.280 € Finished goods A: 130 * 80 = 10.400 € B: 80 * 77 = 6.160 € C: 130 *65 = 8.450 € Total value of final inventories (finished goods)= 10.400 + 6.160 + 8.450 = 25.010 € GROSS PROFIT and NET RESULT Net sale: 68.000 € Cost of sale 17.000 + 150*80 + 180*77 + 6.000 + 170*65 = 59.910 € GROSS PROFIT 8.090 € Administrative and marketing cost 4.300 € R&D costs: 2.000 € NET RESULTS