COGS Calculator
	Prepared By:	Company Name:
	Sam Miller	Aviation Flight Academy
	Variable Costs of Products
	Timeframe:	Month
	Product Line:	Widget
	Raw materials	1,250,000
	Labor used to produce product	195,000
	Costs associated with shipping and storing raw materials	2,600
	Production facility expenses (use fraction of total if facility is used for other items)	350
	Total Product Expenses	$                                                 1,447,950
	Number Units Sold in timeframe used	45
	Cost of Goods Sold Per Unit	$                                                    32,177
	Variable Costs of Services
	Timeframe:	Month
	Product Line:	Project
	Amount spent on labor during timeframe	3,575
	Amount spent on materials during this timeframe	500
	List any other variable costs associated with the delivery of your service during this timeframe.
	Total Service Expenses	$                                                        4,075
	Number Units Sold During Timeframe	1
	Cost of Goods Sold Per Unit	$                                                      4,075
		Return to Sales Forecast Year 1