9,005,000 Deduct closing finished goods stock, 31 December 2011 6 164,000 Cost of goods sold Given in description of basic data and requirements (Lemonade, £5,300 × 100; Diet Lemonade, £5,200 × 50). 9 Schedule 8: Marketing costs budget For the year ended 31 December 2011 Marketing costs 12% × Sales £14,310,000 = £1,717,200 10 Schedule 9: Distribution costs budget For the year ended 31 December 2011 Distribution costs 8% × Sales £14,310,000 = £1,144,800