raw-material inventory, january 1................................................. ...............

add: Raw-material purchases......................................... ...............................
raw material available for use............................................... ........................
deduct: Raw-material inventory, january 31................................................
raw material used in january........................................... .............................
direct labor............................................. ..............................................
total prime costs incurred in january........................................... ...............

total prime cost incurred in january........................................... .................
applied manufacturing overhead (60% ´ $300,000)...for example...............
total manufacturing cost for january.................................................. ........

total manufacturing cost for january........................................... ...............
add: Work-in-process inventory, january 1................................................
subtotal.......................................... .................................................. ................
deduct: Work-in-process inventory, january 31.........................................
cost of goods manufactured...................................... ...................................

finished-goods inventory, january 1................................................. ..........
add: Cost of goods manufactured...................................... ..........................
cost of goods available for sale.............................................. ......................
deduct: Finished-goods inventory, january 31...........................................
cost of goods sold.............................................. ............................................

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