Company operating cost accounting sheet

​​Specifically include the following:
(1) Obtain the actual quantity of completed finished products, end-of-period work-in-progress and scrap products through on-site inventory to provide a basis for allocating corresponding production expenses.
(2) Choose a reasonable and appropriate allocation method, and allocate the total production costs between finished products and products in progress at the end of the period.
(3) Transfer the cost of completed finished goods and retain the cost of the end-of-period work-in-progress in the production cost detailed account.

​ ​ 1:SUM function (mathematics)
In daily work and study, SUM is an extremely widely used function and can be learned as an entry-level function.
​ ​ 2:Sum with qualified cells
The sum of merged cells has always been a troublesome problem for novices.
​ ​Select the cell range D2:D13, then enter the formula in the formula edit bar: =SUM(C2:C13)-SUM(D3:D14), and then press Finish.
​ ​ 3: Sum of cells with subtotals
How to sum cells with subtotals? In cell C9, enter the formula: =SUM(C2:C8)/2 and press Enter to complete.

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