Answer :
Answer:
$ 0
Explanation:
The cost of energy for March and April is zero.
Explanation:
The expenses used to produce goods should be included in the cost of production of those products, they are capitalized as part of the stocks. Therefore, it is not included as an expense for the period, as, in some way, the company expects to "consume" ( sell/realize ) them in following periods.
Then, in the period when the products are sold, the company recognizes the Cost of Goods Sold ( COGS ):
Dr COGS ( Cost )
Cr Stocks ( Asset )