(Form No.23)

SCHEDULES OF COST OF GOODS MANUFACTURED

□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□

(Unit : Korean Won)

DESCRIPTION	CURRENT YEAR		PRIOR YEAR
I. RAW MATERIALS 1. Beginning materials 2. Purchases of materials during the year Sub-Total 3. Ending material II. LABOR COSTS 1. Salaries 2. Retirement allowance III. MANUFACTURING OVERHEADS 1. Electricity 2. Water and gas 3. Transportation 4. Depreciation 5. Repair expenses 6. Consumables 7. Taxes and dues 8. Rent 9. Insurance 10. Other employee benefits 11. Travel expenses 12. Communications 13. Royalties 14. ...................................... 15. Miscellaneous IV. TOTAL MANUFACTURING COSTS FOR THE YEAR V. BEGINNING WORK IN PROCESS VI. TOTAL VII. ENDING WORK IN PROCESS VIII. TRANSFERRED TO TANGIBLE ASSETS (or OTHER ACCOUNTS) IX. COST OF GOODS MANU- FACTURED DURING THE YEAR

Matters to be considered when completing the schedule

□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□□

1. When adopting the job-order costing, total manufacturing costs for the year may be presented in components of direct material, direct labor and overhead manufacturing.

2. When adopting continuous process cost system, or standard cost system, schedules shall be presented proorely in accordance with enterprise's cost accounting system.