4. Manufacturing Overhead ... 5,000
Cost of Goods Sold... 5,000
Schedule of cost of goods sold:
Finished goods inventory, beginning ... Nkr 60,000
Add: Cost of goods manufactured... 770,000
Goods available for sale ... 830,000
Deduct finished goods inventory, ending .... 30,000
Unadjusted cost of goods sold ... 800,000
Deduct: Overapplied overhead... 5,000
Adjusted cost of goods sold... Nkr 795,000
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Solutions Manual, Chapter 3 127
Problem 3-31 (continued)
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