Question
 Given data that: Finished goods Opening
Inventory 30,000. Finished goods Closing Inventory 50,000 Cost of goods sold 1,90,000 What will be the value of Cost of Production?Solution
We Know, Cost of Goods Sold = Cost of Production + Opening stock of finished goods – Closing stock of finished goods. Particulars ` Cost of Goods Sold 1,90,000 Add: Closing Stock of finished goods 50,000 Less: Opening stock of finished goods (30,000) Cost of Production 2,10,000
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