[Company Name] Inventory/Cost of Goods Sold Analysis [Date]
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[Product A]
Inventory unit analysis: Number of units in inventory—beginning of period Production Units available for sale Units sold Number of units in inventory—end of period Cost of goods sold analysis: Beginning inventory Add: purchases Cost of goods available for sale Less: ending inventory Total cost of goods sold Inventory costing: Cost per unit—beginning of period Cost per unit—end of period Variance Weighted average cost (Cost of goods available for sale/Units available for sale) Ending inventory breakdown: Value of ending inventory (from above) Finished goods inventory Work in progress Raw materials Total ending inventory 1,200 700 1,900 800 1,100
[Product B]
1,000 800 1,800 600 1,200
[Product C]
1,200 600 1,800 500 1,300
[Product D]
1,300 600 1,900 750 1,150
Total
4,700 2,700 7,400 2,650 4,750
$800,000 400,000 1,200,000 770,000 $430,000
$750,000 400,000 1,150,000 900,000 $250,000
$900,000 450,000 1,350,000 925,000 $425,000
$1,200,000 600,000 1,800,000 1,000,000 $800,000
$3,650,000 1,850,000 5,500,000 3,595,000 $1,905,000
$666.67 $700.00 ($33.33)
$750.00 $750.00 $0.00
$750.00 $711.54 $38.46
$923.08 $869.57 $53.51
$776.60 $756.84 $19.75
$631.58
$638.89
$750.00
$947.37
$743.24
$770,000 $400,000 300,000 70,000 $770,000
$900,000 $375,000 325,000 200,000 $900,000
$925,000 $450,000 350,000 125,000 $925,000
$1,000,000 $600,000 300,000 100,000 $1,000,000
$3,595,000 $1,825,000 1,275,000 495,000 $3,595,000
Composition of Ending Inventory Balances
Raw materials
70,000
125,000 200,000
100,000 Work in progress Finished goods inventory
300,000
300,000 350,000 325,000
$450,000 $400,000 $375,000
$600,000
[Product A]
[Product B]
[Product C]
[Product D]