Enter the beginning inventory, cost of goods manufactured, and ending inventory into the calculator to determine the unadjusted cost of goods sold.
- Cost of Goods Manufactured Calculator (COGM)
- Cost of Goods Purchased Calculator
- Cost of Goods Sold Calculator
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
