EXHIBIT 5.14 Statement of Cost of Goods Sold
Signs Company Statement of Cost of Goods sold
For the Month Ended January 31, 2013
Beginning finished goods inventory
Cost of goods manufactured
Goods available for sale
Less: Ending finished goods inventory
Normal cost of goods sold
Add: Under applied overhead
Adjusted cost of goods sold 1.840 $1,840 $1,840 $1,915