Question on: SS2 Accounting - Transfer of Goods Manufactured From The Manufacturing Department To The Sales Department

A manufacturing company produces 1,000 units of a product and transfers 600 units to the sales department. The cost of manufacturing the 1,000 units was ₦50,000, and the cost of the 600 units transferred to the sales department was ₦30,000. The selling price of each unit is ₦100, and the sales department sold 500 units. What is the gross profit on the sale of goods? 

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Gross profit = Sales revenue - Cost of goods sold = ₦50,000 - (₦30,000 / 1,000 x 500) = ₦20,000

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