Data yang diperoleh dari perusahaan manufaktur Fariz Cucunda per 31

Desember 2018 dalah sebagai berikut

(Rp.000) Raw Material Work in Process Finish goods

01.Januari 2018 10.000 20.000 80.000
31Desember 2018 15.000 10.000 20.000

Purchases ............................................. Rp. 42.400.000

Purchases return and allowane............... Rp. 2.000.000

Purchase discount.................................. Rp. 400.000

Freight in................................................ Rp. 3.000.000’

Direct labor............................................ Rp. 42.000.000

Factory Overhead................................... Rp. 10.000.000

Sales....................................................... Rp.255.500.000

Sales return............................................ Rp. 5.000.000

Sales discount........................................ Rp. 500.000

General & adm. Expense....................... Rp. 5.000.000

Selling expense...................................... Rp 15.000.000

Sales tax 15%

Susunlah Income statement per 31 Desember 2019