| Sunglasses Products - Budgeted Cost of Goods Sold for 2016 |
| | January | February | March | Total |
| Direct material | $ 25,571 | $ 29,006 | $ 31,752 | $ 86,329 |
| Direct labor | 18,050 | 23,888 | 45,320 | 87,258 |
| Manufacturing overhead | 18,900 | 20,008 | 20,324 | 59,232 |
| Total manufacturing cost | 62,521 | 72,902 | 52,076 | 187,499 |
| Add: Beginning inventory | 43,035 | 42,599 | 46,458 | 132,092 |
| Less: Ending inventory | 42,599 | 46,458 | 48,198 | 137,255 |
| Cost of goods sold | $ 53,480 | ERROR:#VALUE! | ERROR:#VALUE! | ERROR:#VALUE! |
| Statistics |
| Average monthly manufacturing cost | ERROR:#NAME? |
| Maximum monthly manufacturing cost | $62,521 |
| Minimum monthly manufacturing cost | $52,076 |
Ely0817
COGS.xlsx
