Comparison of Cement-Based and Polymer-Based Concrete Pipes for Analysis of Cost Assessment

Table 6

Cost of CP5 construction account.

Description	Item	Amount
Work in the beginning of the period	Beginning inventory of	$6000
Raw materials used	+ Raw material used	$14000
The amount of direct labor cost incurred	+ Direct Labor	$198000
Manufacturing overhead incurred	+ Manufacturing overhead	$36000
The cost of goods manufactured period	= Cost of goods manufactured	= $254000