Compute the Cost of Goods Sold for 2020 of Pillows Company considering the following information:  Raw materials purchased was P2,500,000 with freight-in of P120,000  Purchase returns was P50,000 and purchase discount is 60% of purchase returns  Raw materials beginning was P460,000  Raw materials end was P40,000 more than the beginning inventory  Direct labor is P1,000,000  Factory overhead is 50% of direct labor  Total goods placed in process is 150% of manufacturing cost  WIP, end is 75% of WIP, beg  Finished goods beginning balance is lesser by P100,000 than the ending balance which was P600,000

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Problem 12 


Compute the Cost of Goods Sold for 2020 of Pillows Company considering the following
information:


 Raw materials purchased was P2,500,000 with freight-in of P120,000
 Purchase returns was P50,000 and purchase discount is 60% of purchase returns
 Raw materials beginning was P460,000
 Raw materials end was P40,000 more than the beginning inventory
 Direct labor is P1,000,000
 Factory overhead is 50% of direct labor
 Total goods placed in process is 150% of manufacturing cost
 WIP, end is 75% of WIP, beg
 Finished goods beginning balance is lesser by P100,000 than the ending balance which
was P600,000

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