WGU UFC1 Managerial Accounting – Complete Formula Sheet & Study Guide (2026 Updated) | Key Concepts + Exam Prep

WGUComplete
WGU UFC1 Formulas UFC1 FoFormula
rmulas Sheet, Key Concepts & Exam Study Guide (2026 Updated)
Study this set o nline at: https://www.cram.co m/flashcards/wgu-ufc1-fo rmulas-
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Raw Materi al s Used Begi nni ng Raw Materi al s+Purchased Raw Materi al s-E ndi ng Raw Materi al s




Merchandi ser: Begi nni ng I nventory+Purchased I nventory-E ndi ng I nventory

Cost of Goods Sol d (CoGS)
Manuf acturer: Begi nni ng F i ni shed Goods+Cost of Manuf acturi ng-E ndi ng F i ni shed
Goods




Cost of Goods Manuf actured (CoGM) T otal Manuf acturi ng Cost+Begi nni ng Goods i n Process-E ndi ng Goods i n Process




T otal Manuf acturi ng Cost D i rect Materi al s+D i rect Labor+F actory Overhead