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1.) A company has sales of $40,000 and COGS of $21,000 on their primary product

ID: 2468171 • Letter: 1

Question

1.) A company has sales of $40,000 and COGS of $21,000 on their primary product during January. A by-product, with a net sales value of $800, is produced during January as well. Sales of the by-product totaled $400 in revenue for January. If the net realizable value method of accounting for by-products is used, the gross profit for the month would equal __________.

2.) A company has sales of $40,000 and COGS of $21,000 on their primary product during January. A by-product, with a net sales value of $800, is produced during January as well. Sales of the by-product totaled $400 in revenue for January. If the manufacturing cost recovery method of accounting for by-products is used, the gross profit for the month would equal __________.

Explanation / Answer

1.) A company has sales of $40,000 and COGS of $21,000 on their primary product during January. A by-product, with a net sales value of $800, is produced during January as well. Sales of the by-product totaled $400 in revenue for January.

If the net realizable value method of accounting for by-products is used, then

Gross profit:

Sales = $40,000

Add: By product sale = $ 400

Gross Sales = $ 40,400

Less: COGS = $21,000

Gross Profit = $ 19400

2.) A company has sales of $40,000 and COGS of $21,000 on their primary product during January. A by-product, with a net sales value of $800, is produced during January as well. Sales of the by-product totaled $400 in revenue for January. If the manufacturing cost recovery method of accounting for by-products is used then,

Gross profit :

Sales of primary product =$40000

Add: Realisable net sales of By-product =$ 800

Gross Sales =$40800

Less: COGS with Manufacturing cost =$21000

Gross Profit =$19800