Enter the beginning inventory, cost of goods manufactured, and ending inventory into the calculator to determine the unadjusted cost of goods sold.

## Unadjusted Cost of Goods Sold Formula

The following formula is used to calculate the unadjusted cost of goods sold.

UACOGS = BI + COGM – EI

• Where UACOGS is the unadjusted cost of goods sold
• BI is the beginning inventory value (\$)
• COGM is the cost of goods manufactured (\$)
• EI is the ending inventory value (\$)

## What is an Unadjusted Cost of Goods Sold ?

Definition:

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.

## How to calcualte Unadjusted Cost of Goods Sold?

Example Problem:

The following example outlines how to calculate an Unadjusted Cost of Goods Sold.

First, determine the beginning inventory value. In this example, the beginning inventory is worth \$100,000.00.

Next, determine the cost of goods manufactured. For this example, the COGM is found to be \$30,000.00.

Next, determine the ending inventory. The ending inventory value is measured to be \$50,000.00.

Finally, calculate the Unadjusted Cost of Goods Sold using the formula above:

UACOGS = BI + COGM – EI

UACOGS = 100000 + 30000 – 50000

UACOGS = \$80,000.00