DM: Flour, suga, Eggs, etc, cost $100
DL: wages for bakers: $500
OH = elec, gas, rent, etc cost $300
Total manufacturing costs = $1,800
Opening Finished Goods Inv: $200 worth of cakes at the start
COGs available for sale: $2000
Ending Finished Goods Invenroty: $150 worth of cakes left at the end.
:warning: Budgeted COGS (included in Budgeted IS) = 2000 - 150 = $1,850
