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The cost of goods manufactured COGM is a calculation that is used to gain a general understanding of whether production costs are too high or low when compared to revenue. Explanation Cost of Goods Sold Beginning Finished Goods Inventory Cost of Goods Manufactured - Ending Finished Goods Inventory Cost of Goods Sold 233900 Direct Materials Direct Labor Factory OverheadCosts Beginning Work in Process Inventory - Ending Work in Process Inventory - 240500 Cost of Goods Sold 233900 300300. Cost Of Goods Manufactured Cogm How To Calculate Cogm Calculate the cost of goods sold by the following information. . Cost of goods manuf cogsEnding Finished Goods Inventory-Beginning Finished Goods Inventory 540k67k-80k 527k Using the information below calculate gross profit for the period. Costs 555 Finished goods stock 1 January 2018 405 Plant utilities 255. Direct materials used 299100 Direct labor used 132600 Factory overhead costs 264600 General and a...