LECTURE 5 October November December total (1) Beginning Inventory 10 000 15 000 10 000 10 000 (2) Productions Unit 60 000 70 000 45 000 175 000 (3) Selling Unit 55 000 75 000 50 000 180 000 (4) Ending.
LECTURE (1) Beginning Inventory (2) Productions Unit (3) Selling Unit (4) Ending Inventory = (1)+(2)-(3) (5) Selling Price Per Units (6) Variable Production Cost Per Unit (7) Fixed Production Cost (8) Fixed Operating Cost (9) Fixed Production Cost Per Unit Opening Stock Cost Of Production Closing Stock Cost Of Good Sold Fixed Cost Of Period Total Cost Sales Net Operating Income October 10.000 60.000 55.000 15.000 November 15.000 70.000 75.000 10.000 December 10.000 45.000 50.000 5.000 total 10.000 175.000 180.000 5.000 850 390 850 390 850 390 850 390 23.000.000 23/60 = 383,33 25.000.000 357,14 21.000.000 460,66 69.000.000 1201,13 December 3.900.000 17.550.000 1.950.000 19.500.000 21.000.000 40.500.000 42.500.000 2.000.000 Total 3.900.000 68.250.000 1.950.000 70.200.000 69.000.000 139.200.000 153.000.000 13.800.000 October 3.900.000 23.400.000 5.850.000 21.450.000 23.000.000 44.450.000 46.750.000 2.300.000 November 5.850.000 27.300.000 3.900.000 29.250.000 25.000.000 54.250.000 63.750.000 9.500.000 LECTURE .. .LECTURE