BB Finished Goods + COGS = COGAS – EB Finished Goods = COGS…

BB Finished Goods + COGS = COGAS – EB Finished Goods = COGS BB Direct Materials + Direct Materials Purchases – EB Direct Materials = Direct Materials Used DM Used + DL + Applied MOH = Total Manufacturing Costs BB Work in Process + TMC – EB Work in Process = COGM Total Budgeted MOH / Total Budgeted Allocation Base = POHR (BOHR)