A

Bach’s Music Store
Profit Earned
For December 2004

Resources created from selling goods and services:

Musical instruments

$8,000

Sheet music

1,400

Repair of instruments

2,200

Total resources created

$11,600

Resources consumed:

Cost of instruments sold

4,300

Cost of sheet music sold

870

Rent

650

Supplies used

250

Advertising

300

Utilities

200

Miscellaneous

180

Total resources consumed

6,750

Profit

$4,850

B. The value created by a transformation of resources is the difference between the total price of the goods and services sold and the total cost of the resources consumed in producing these goods and services. This difference is profit for the seller.