cost mgr income statement

CONVERSION COST

• DM AND MOH

• DM AND DL

• IDM AND IDL

PRIME COST

• DM AND DL

• IDM AND IDL

TOTAL COST

• VC AND FC

• FC AND MOH

TRADITIONAL INCOME STATEMENT

• REVENUE LESS COST OF GOOD SOLD AND LESS S&A EXP

• REVENUE LESS ALL VC AND LESS ALL FC

CONTRIBUTION INCOME STATEMENT

• REVENUE LESS VC LESS FC

• REVENUE LESS COST OF GOOD SOLD LESS FC

traditional income statement shows

• contribution margin

• gross margin

contribution margin income statement show

• contribution margin

• gross margin

which one is raw material used

• Beg RM add RM purchases Less End RM

• Beg WIP less End WIP

which one is cost of goods manufactured?

• DM add DL add MOH add beg WIP less end. WIP

• DM add DL add MOH add beg. WIP add end. WIP