To calculate the Unadjusted Cost of Goods Sold (UACOGS):
\[ UACOGS = BI + COGM - EI \]
Where:
An Unadjusted Cost of Goods Sold is a measure of the cost of goods sold before any adjustments are made to account for overhead, etc.
Let's assume the following values:
Using the formula:
\[ UACOGS = 10000 + 50000 - 5000 = 55000 \]
The Unadjusted Cost of Goods Sold is $55,000.
Let's assume the following values:
Using the formula:
\[ UACOGS = 8000 + 40000 - 3000 = 45000 \]
The Unadjusted Cost of Goods Sold is $45,000.