Interviewer instructions
Total cost of sales: this is the total costs of production of all goods and services produced and sold by the establishment. It includes the cost of labor, materials, inputs and depreciation of assets. It does not include administrative cost. For manufacturing establishments who also resell goods produced by other establishments (i.e. they engage in both manufacturing and retail activities) this should include both cost of production and cost of finished goods purchased to resell. For an example please see the income statement in the next section