Huron Corporation:Schedule of cost goods sold

Huron Corporation:Schedule of cost goods sold

Schedule of cost goods sold

For the year ended December 31, 20×2

Particular Amounts
Finished goods inventory, January 1 35,000
Add: cost of goods manufactured 1,775,000
Cost of goods available for sale 1,810,000
Less: finished goods inventory, December 31 40,000
Cost of goods sold 1,770,000
Add: under applied manufacturing overhead

($580,000-$577,500)

8,000
Cost of goods sold (adjusted for under applied overhead) 1,762,000
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