这道题中的净采购是$58,000 - $4,000 + $12,000 = $66,000。直接材料使用$40,000 + $66,000 - $33,000 = $73,000。生产成本是$73,000 + $42,000 + $13,000 = $128,000。COGM = 期初WIP存货+ 生产成本 – 期末WIP存货= $13,000 + $128,000 - $15,000 = $126,000。产品销售成本 (COGS) = 期初产成品存货 + COGM – 期末产成品存货= $20,000 + $126,000 - $22,000 = $124,000
如果销售价格是50%的成本加成，销售价格是$124,000 x 1.5 = $186,000，毛利就是$186,000 - $124,000 = $62,000。
