HWP Document File V2.00 7R":SCHEDULES OF COST OF GOOG)ccccSCHEDULES OF COST OF GOODS MANUFACTURED()Aw頡˗a999e 5 24 a, 23 54wewewwwawiddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uyddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy1dddddddddddddddddddd(Form No.23)()Aw頡˗a ?ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy?1 (dddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy^1^ddddd^dddddSCHEDULES OF COST OF GOODS MANUFACTURED ;ddddd^l1^ddddd^ddddd^ddddd^ddddd^dddddddddd=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0=0 ddddd1 ddddd1 cddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy1 (Unit : Korean Won) dddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uyU2N 1 a ########/2:0U2M $ ' j '#j ' @'' 5@@'U5@@'#5@@')5@@' ]'] 5]']U5]']#5]'])5]']k )) k5'Uk5'#k5')k5' 5 ' U5 ' #5 ' )5 '     5'''U5'''#5''')5'''  5'U 5'# 5') 5' h'h  5h'hU 5h'h# 5h'h) 5h'h   5'''U 5'''# 5''') 5''' /5@U/5@#/5@)/5@ ' 5@U5@#5@)5@ J'J 5J@JU5J@J#5J@J)5J@J ' 5@U5@#5@)5@[ ' [5@U[5@#[5@)[5@ @'; 5@@;U5@@;#5@@;)5@@;] ' ]5@U]5@#]5@)]5@ ' 5@U5@#5@)5@ ' 5@U5@#5@)5@ ' 5@U5@#5@)5@ ' 5@U5@#5@)5@ ' 5@U5@#5@)5@ w'w  5w@wU 5w@w# 5w@w) 5w@w" ' "5'U"5'#"5')"5'# w'w #5w'wU#5w'w##5w'w)#5w'w%  g   %5'''U%5'''#%5''')%5''' 5&5'U5&5'#5&5')5&5' *5M'MU*5M'M#*5M'M)*5M'M U.5'UU.5'#U.5')U.5' #05'U#05'##05')#05' ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uyDESCRIPTION ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uyl# CURRENT YEAR ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy# PRIOR YEAR ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy}dddddI. RAW MATERIALS ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy} 1. Beginning materials ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ,ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy} 2. Purchases of materials during the year dddddh}ddddd Sub-Total ddddd}ddddd 3. Ending material ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy}ddddddddddII. LABOR COSTS dddddh} 1. Salaries ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy} 2. Retirement allowance ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy}III. MANUFACTURING OVERHEADS dddddh} 1. Electricity ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy} 2. Water and gas ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy} 3. Transportation ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy}ddddd 4. Depreciation ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy} 5. Repair expenses ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy} 6. Consumables ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy} 7. Taxes and dues ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy} 8. Rent ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy} 9. Insurance ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy} 10. Other employee benefits ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy}ddddd 11. Travel expenses ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy} 12. Communications ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy} 13. Royalties ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy -ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy} 14. ...................................... ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy} 15. Miscellaneous ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd} pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy}ddddddddddIV. TOTAL MANUFACTURING dddddh} COSTS FOR THE YEAR ddddd}V. BEGINNING WORK IN PROCESS  ddddd8}dddddVI. TOTAL ddddd}dddddVII. ENDING WORK IN PROCESS %ddddd}VIII. TRANSFERRED TO TANGIBLE ASSETS dddddp} (or OTHER ACCOUNTS) ddddd }ddddddddddIX. COST OF GOODS MANU- ddddd@ }ddddddddddddddd FACTURED DURING THE YEAR ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy/ dddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy<1 7ddddd pX@(#'*.26:>hBPF8J NRUY]aexi`mHq0uy=1 Matters to be considered when completing the schedule 3ddddd-?1 0000000000000000000000000000000000000000000000000 ddddd@1cMB11. 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. dddddC1]mE1ddddddddddddddd2. When adopting continuous process cost system, or standard cost system, schedules shall be presented proorely in accordance with enterprise's cost accounting system.