CGM = BEG WIP + DMU+ DMU+ FOH - END WIP
DMU= BEG RAW MAT + RAW MAT PURCHASE - END RAW MATDMU = 21000 + 71000 - 26000
DMU = 66000
CGM = 20000 + 66000 + 27000 + 21000 - 13000 = 121000FOH = Indirect Material + Indirect labor + depreciation of factory or factory equipment + real state taxation on the factory + Electricity for the factory + Insurance for the factory + other factory cost
Therefore
6000 + 5000+ 10000 = 21000CGM = 20000 + 66000 + 27000 + 21000 - 13000 = 121000CGS = Beg Finished goods + CGM - Ending Finished goods
CGS = 30000 + 121000 - 40000 = 111000ቻናሉን ሼር ማድረግ አትርሱ
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