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Direct material begnning inventory 35 000 00 add.
Income statement example for manufacturing company. May 1 100 000 48 200 materials inventory. B from the company s balance sheet at may 31. Raw material ending 40 000 00 direct material used 90 000 00 add. Direct labour 250 000 00 add.
Cost of goods manufactured statement 4. Purchases 93 900 00 freight in 1 100 00 total purchases 95 000 00 total raw material avaiable for production 130 000 00 less. C this is actual manufacturing overhead for the period and includes indirect materials indirect labor factory rent factory utilities and other factory related. Manufacturer corporation multiple step use this form if your manufacturing corporation wants to see its gross profit as well as its net income.
The four financial statements of critical value in this text are as follows. A from the company s balance sheet at april 30 april 30 ending balance is the same as may 1 beginning balance. Statement of cash flow. Financial statement of manufacturing company 1.
May 31 a 50 000 materials purchased 950 000 710 000. Manufacturing ovehead indirect labor 39 250 00 manufacturing. Our form also includes the formula for calculating the cost of goods sold. Figure 1 7 income statement schedules for custom furniture company.
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