FALSE

TRUE

TRUE FALSE
FALSE TRUE
FALSE
FALSE
TRUE FALSE
TRUE
FALSE
TRUE
TRUE
false
FALSE FALSE

TRUE
TRUE
TRUE
TRUE TRUE
TRUE
FALSE
FALSE
TRUE FALSE

TRUE
FALSE

TRUE FALSE

FALSE
FALSE
TRUE
 TRUE
true
false
false
false
true
true
true
false
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true
false
true

true false

false
true

false

true
false

false

false

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false

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Darwisa Wahab
201,600
 cost per unit= 14

P2

a.

48k

57k

77k
RMI 3,825,000
AP 3,825,000

WIP Inv. 3, 037,500

FOH C. 1,012,500
RMI 4,050,000
RMI 45,000
WIP in. 36k
FOH C. 9k
FOH C 28,200
SSS PP (400k*5%) 20K
Ph PP (400k*1%) 4K
ECC P. (400k*.05%) 200
pAG pp.(400K*1%) 4K

RMI end + WIP inv end + FG Inv End

WIP Inv. 180K
FOH C. 180K
FOH C. 68,500\
Acc. Dep 60k
Pre. Insur 3,500
AP 5,000

RM Inv. 152,320
AP 152,320
WIP Inv. 107,520
RM Inv. 107,520
WIP Inv. 206,080
Accrued Payroll 206,080
WIP Inv. 241,920
Applied FOH 241,920
FG Inv. 486,080
WIP Inv. 486,080
COGS 448K
FG Inv. 448k
AR 720k
Sales 720k
Selling Exp 104,640
AP 104,640
 90 000
131250
85 500

58 500
36k

13,000
36 000
168750
15 000

58,500 54k 101250

123 500 243,200 648k

99k 103500
157500 1,133,800 1 099 980 2,430k
78k 120k 972 000

12k 33750 419,580

19,500

2 916k 2 916k
2 430k

81k

1,312k 970 000

1,133,800
16 200

16 200 3,321k
1287900 1296000 4,374,000
 foh
ads
foh

243200

1 133 800

419580
 93 240
97 440

18k
15120
224 640 349 920 90k
276 480

375840
12960

2 812 500

DM 180K sales 2 812 500

DL 333K COGS 1206000
FOH 549K GP 1606500
TMC 1 062 000 OPEX 1395000
add WIP beg -- net Income 211500
50 less WIP end 247,500 tax 30% 63450
COGM 814500 NI after tax 148 050
add: FG Beg 391 500
less:FG end ---
COGS 1206000