Penalty Stock Short Beginning Inventory

$ 20.00 1,000.00 Units Available

Raw Material
150,000.00
Advertising Cost
Quarter $ 50.00 Units Available
Finished
Half $ 75.00 50,000.00
Full $ 175.00
None $ -

Inventory Costs (Delivered a month later) Inventory Costs

Ordering Cost $ 10.00
Raw material
- $ -
50,000.00 $ 12.00
Unit Costs (Per 1000 Finished
units) 100,000.00 $ 10.00
150,000.00 $ 9.00
200,000.00 $ 8.00 Month
Overheads
Production Capacity (per month) 1
Increments (per month) 95,000.00
5,000.00 Previous Data
Cost of production Average Selling Price
Price $ 50.00
Production
Unit Cost
1,000.00 $ 20.00
Incremental cost
Units change Cost
1,000.00 $ 10.00
ginning Inventory Previous Sales Data
Price Units Level Units
$ 10.00 1,000.00 Highest 130,000.00
Lowest 70,000.00
Price Units Max 120,000.00
Average
$ 30.00 1,000.00 Min 80,000.00

Inventory Costs Insert Data Here Cost

Cost Units Month Advertising Full $ 175.00
$ 2.00 1,000.00 1.00 Order Quantity 50,000.00
Cost Units Month Production Capacity 95,000.00 $ 1,900.00
$ 3.00 1,000.00 1.00 95,000.00
Incremental Cost $ -
Cost -
$ 2,000.00
Sales
ous Data Selling Price (per 1000) 60.00
Units Units Sold 100,000.00 $ 6,000.00
1,000.00
Demand 100,000.00
Shortage -
Shortage Cost $ -
Overheads $ 2,000.00

Inventory Costs
Beginning Raw Material 150,000.00
Purchased Raw Material -
Raw Material Consumed 95,000.00 $ 110.00
Beginning Finished 50,000.00
Finished Purchased
Finished Produced 95,000.00
Finished Sold 100,000.00 $ 135.00

Cost of Goods Produced $ 4,075.00

Inventory Costs $ 245.00
Penalty $ -
Total Costs $ 4,320.00
Sales $ 6,000.00
Profit $ 1,680.00
Material
Raw Material In Hand 55,000.00 550.00
Finished in Hand 45,000.00 1,350.00
Assets $ 3,580.00
Month
1.00
1.00
1.00
1.00

Insert Data Here Cost Insert Data Here

Advertising Full $ 175.00 Advertising
Order Quantity 200,000.00 $ 610.00 Order Quantity
Production Capacity 100,000.00 $ 2,000.00 Production Capacity
100,000.00 105,000.00
Incremental Cost $ 50.00 Incremental Cost
5,000.00 5,000.00

Sales Sales
Selling Price (per 1000) 60.00 Selling Price (per 1000)
Units Sold 100,000.00 $ 6,000.00 Units Sold

Demand 100,000.00 Demand

Shortage - Shortage
Shortage Cost $ - Shortage Cost
Overheads $ 2,000.00 Overheads

Inventory Costs Inventory Costs

Beginning Raw Material 55,000.00 Beginning Raw Material
Purchased Raw Material 50,000.00 Purchased Raw Material
Raw Material Consumed 100,000.00 $ 10.00 Raw Material Consumed
Beginning Finished 45,000.00 Beginning Finished
Finished Purchased Finished Purchased
Finished Produced 100,000.00 Finished Produced
Finished Sold 100,000.00 $ 135.00 Finished Sold

Cost of Goods Produced $ 4,835.00 Cost of Goods Produced

Inventory Costs $ 145.00 Inventory Costs
Penalty $ - Penalty
Total Costs $ 4,980.00 Total Costs
Sales $ 6,000.00 Sales
Profit $ 1,020.00 Profit
Material Material
Raw Material In Hand 5,000.00 50.00 Raw Material In Hand
Finished in Hand 45,000.00 1,350.00 Finished in Hand
Assets $ 2,420.00 Assets
 Cost Insert Data Here Cost
Full $ 175.00 Advertising Half $ 75.00
- $ 1,610.00 Order Quantity - $ -
105,000.00 $ 2,100.00 Production Capacity 100,000.00 $ 2,000.00
100,000.00
$ 50.00 Incremental Cost $ 50.00
5,000.00

Sales
60.00 Selling Price (per 1000) 60.00
130,000.00 $ 7,800.00 Units Sold 100,000.00 $ 6,000.00

130,000.00 Demand 100,000.00

- Shortage -
$ - Shortage Cost $ -
$ 2,000.00 Overheads $ 2,000.00

Inventory Costs
5,000.00 Beginning Raw Material 100,000.00
200,000.00 Purchased Raw Material -
105,000.00 $ 200.00 Raw Material Consumed 100,000.00 $ -
45,000.00 Beginning Finished 20,000.00
Finished Purchased
105,000.00 Finished Produced 100,000.00
130,000.00 $ 60.00 Finished Sold 100,000.00 $ 60.00

$ 5,935.00 Cost of Goods Produced $ 4,125.00

$ 260.00 Inventory Costs $ 60.00
$ - Penalty $ -
$ 6,195.00 Total Costs $ 4,185.00
$ 7,800.00 Sales $ 6,000.00
$ 1,605.00 Profit $ 1,815.00
Material
100,000.00 1,000.00 Raw Material In Hand - -
20,000.00 600.00 Finished in Hand 20,000.00 600.00
$ 3,205.00 Assets $ 2,415.00
Insert Data Here Cost Insert Data Here
Advertising Half $ 75.00 Advertising Half
Order Quantity - $ - Order Quantity -
Production Capacity 100,000.00 $ 2,000.00 Production Capacity 100,000.00
100,000.00 100,000.00
Incremental Cost $ - Incremental Cost
- -

Sales Sales
Selling Price (per 1000) 60.00 Selling Price (per 1000) 60.00
Units Sold 20,000.00 $ 1,200.00 Units Sold -

Demand 100,000.00 Demand 100,000.00

Shortage 80,000.00 Shortage 100,000.00
Shortage Cost $ 1,600.00 Shortage Cost
Overheads $ 2,000.00 Overheads

Inventory Costs Inventory Costs

Beginning Raw Material - Beginning Raw Material -
Purchased Raw Material - Purchased Raw Material -
Raw Material Consumed - $ - Raw Material Consumed -
Beginning Finished 20,000.00 Beginning Finished -
Finished Purchased Finished Purchased
Finished Produced - Finished Produced -
Finished Sold 20,000.00 $ - Finished Sold -

Cost of Goods Produced $ 4,075.00 Cost of Goods Produced

Inventory Costs $ - Inventory Costs
Penalty $ 1,600.00 Penalty
Total Costs $ 5,675.00 Total Costs
Sales $ 1,200.00 Sales
Profit $ (4,475.00) Profit
Material Material
Raw Material In Hand - - Raw Material In Hand -
Finished in Hand - - Finished in Hand -
Assets $ (4,475.00) Assets
 Cost Insert Data Here Cost
$ 75.00 Advertising Half $ 75.00
$ - Order Quantity - $ -
$ 2,000.00 Production Capacity 100,000.00 $ 2,000.00
100,000.00
$ - Incremental Cost $ -
-

Sales
Selling Price (per 1000) 60.00
$ - Units Sold - $ -

Demand 100,000.00
Shortage 100,000.00
$ 2,000.00 Shortage Cost $ 2,000.00
$ 2,000.00 Overheads $ 2,000.00

Inventory Costs
Beginning Raw Material -
Purchased Raw Material -
$ - Raw Material Consumed - $ -
Beginning Finished -
Finished Purchased
Finished Produced -
$ - Finished Sold - $ -

$ 4,075.00 Cost of Goods Produced $ 4,075.00

$ - Inventory Costs $ -
$ 2,000.00 Penalty $ 2,000.00
$ 6,075.00 Total Costs $ 6,075.00
$ - Sales $ -
$ (6,075.00) Profit $ (6,075.00)
Material
- Raw Material In Hand - -
- Finished in Hand - -
$ (6,075.00) Assets $ (6,075.00)
Insert Data Here Cost Insert Data Here
Advertising Half $ 75.00 Advertising Half
Order Quantity - $ - Order Quantity -
Production Capacity 100,000.00 $ 2,000.00 Production Capacity 100,000.00
100,000.00 100,000.00
Incremental Cost $ - Incremental Cost
- -

Sales Sales
Selling Price (per 1000) 60.00 Selling Price (per 1000) 60.00
Units Sold - $ - Units Sold -

Demand 100,000.00 Demand 100,000.00

Shortage 100,000.00 Shortage 100,000.00
Shortage Cost $ 2,000.00 Shortage Cost
Overheads $ 2,000.00 Overheads

Inventory Costs Inventory Costs

Beginning Raw Material - Beginning Raw Material -
Purchased Raw Material - Purchased Raw Material -
Raw Material Consumed - $ - Raw Material Consumed -
Beginning Finished - Beginning Finished -
Finished Purchased Finished Purchased
Finished Produced - Finished Produced -
Finished Sold - $ - Finished Sold -

Cost of Goods Produced $ 4,075.00 Cost of Goods Produced

Inventory Costs $ - Inventory Costs
Penalty $ 2,000.00 Penalty
Total Costs $ 6,075.00 Total Costs
Sales $ - Sales
Profit $ (6,075.00) Profit
Material Material
Raw Material In Hand - - Raw Material In Hand -
Finished in Hand - - Finished in Hand -
Assets $ (6,075.00) Assets
 Cost Insert Data Here Cost
$ 75.00 Advertising Half $ 75.00
$ - Order Quantity - $ -
$ 2,000.00 Production Capacity 100,000.00 $ 2,000.00
100,000.00
$ - Incremental Cost $ -
-

Sales
Selling Price (per 1000) 60.00
$ - Units Sold - $ -

Demand 100,000.00
Shortage 100,000.00
$ 2,000.00 Shortage Cost $ 2,000.00
$ 2,000.00 Overheads $ 2,000.00

Inventory Costs
Beginning Raw Material -
Purchased Raw Material -
$ - Raw Material Consumed - $ -
Beginning Finished -
Finished Purchased
Finished Produced -
$ - Finished Sold - $ -

$ 4,075.00 Cost of Goods Produced $ 4,075.00

$ - Inventory Costs $ -
$ 2,000.00 Penalty $ 2,000.00
$ 6,075.00 Total Costs $ 6,075.00
$ - Sales $ -
$ (6,075.00) Profit $ (6,075.00)
Material
- Raw Material In Hand - -
- Finished in Hand - -
$ (6,075.00) Assets $ (6,075.00)
 Value of Raw Value of Finished Krates Closing Value of Closing Total Value of Increase
Material Closing Stock ($30/K units) Stock ($) Opening Stock ($) ($)
Stock ($ 10/K units)
Closing Cash Balance
Profit ($)
Stock ($)