COGS & Xero export
Monthly FIFO COGS summary for Carina. Preview uses March 2026 snapshot; real FIFO draw-down activates once Shopify and Amazon sales are persisted to Supabase.
Period: March 2026
J4 Eye Patches COGS
$27,684
Dr C01 / Cr 831
J5 Sunglasses COGS
$2,526
Dr C02 / Cr 831.1
Disney royalties (R01)
$14,112
Separate line, not in C01
Marvel royalties (R02)
$2,464
Separate line, not in C01
Validation
J4 Eye Patches journal total matches SKU line totals
J5 Sunglasses journal total matches SKU line totals
SOH reconciliation variance 1.3% (<2%)
Royalties booked to R01/R02, not bundled into C01/C02
All PO layers confirmed by Maddy
SKU COGS breakdown
| SKU | Description | Category | Units | COGS/Unit | Total COGS | PO Layer | Royalty |
|---|---|---|---|---|---|---|---|
| DREAMER PACK | Dreamer Pack 30pk | Eye Patches | 950 | $6.16 | $5,852.00 | PO-025 | — |
| EXPLORER PACK | Explorer Pack 30pk | Eye Patches | 550 | $6.16 | $3,388.00 | PO-025 | — |
| IMAGINE PACK | Imagine Pack 30pk | Eye Patches | 620 | $6.16 | $3,819.20 | PO-025 | — |
| HS30DMR1 | Disney Princess 30pk | Eye Patches | 790 | $6.16 | $4,866.40 | PO-025 | R01 · $4,424 |
| HS30DMR2 | Marvel 30pk | Eye Patches | 440 | $6.16 | $2,710.40 | PO-025 | R02 · $2,464 |
| HS30DR3 | Elio 30pk | Eye Patches | 1,120 | $4.12 | $4,614.40 | PO-026 | R01 · $6,272 |
| HS30DR2 | Moana 30pk | Eye Patches | 610 | $3.99 | $2,433.90 | PO-025 | R01 · $3,416 |
| SSRFBLK | Ferg Black | Kids Sunglasses | 110 | $6.84 | $752.40 | PO-025 | — |
| SSRTPK | Tiny Pink | Kids Sunglasses | 80 | $7.08 | $566.40 | PO-025 | — |
| SSRTB | Tiny Blue | Kids Sunglasses | 95 | $7.08 | $672.60 | PO-025 | — |
| SSRABLK | Alexander Black | Kids Sunglasses | 70 | $7.64 | $534.80 | PO-025 | — |
New PO landed cost calculator
Enter per-unit product and packaging costs plus PO-level inspection and freight. Inspection and freight are divided across units on save. Layer status defaults to Pending and must be confirmed before it is used in COGS.
Product USD/unit
$1.20
Packaging USD/unit
$0.35
Inspection USD/unit
$0.19
Freight USD/unit
$1.60
Total USD/unit
$3.34
Landed AUD/unit
$5.07
Total landed AUD
$5,069.20