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Microcap & Penny Stocks : Amazon Natural (AZNT)
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To: Janice Shell who wrote (15332)1/16/1999 9:41:00 PM
From: wonk  Read Replies (1) of 26163
 
Amusing, no? We've also been wondering about cost of sales and cost of processing...

The COGS calculation goes something like this: finished goods inventory at the beginning of the period + Cost of Goods Manufactured less the finished goods inventory at the end of the period = Cost of goods sold. There is a sub-schedule for cost of goods manufactured = Change in work in Process inventory + direct labor + factory overhead.
Looking at the two Qs, the balance sheet item for "Inventory Overhead Applied" is unchanged from the "audited" statement in the 10K. Most curious.

Remembering that their accountant/auditor resigned at the end of last year, I would surmise that they are doing there own data entry and just do not know how to make the entries.

ww
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