Professional Documents
Culture Documents
7 sales 20 140
10 142
14 sales 20 142
26 sales 20 142
20 145
90
CoGS 12800
Inv ending 22050
34850 34850
LIFO
Date Details Receipts Issues
units cost total units cost
1-Feb opg bal
7 sales 30 142
14 sales 20 145
26 sales 30 147
10 145
90
CoGS 13020
Inv ending 21830
34850
WAC
Date Details Receipts Issues
units cost total units cost
1-Feb opg bal
7 sales 30 141.4286
14 sales 20 143.5714
26 sales 40 144.5065
90
CoGS 12894.55
Inv ending 21955.45
34850
Balance
total units cost total
20 140 2800
20 140
50 142 9900
2800
1420 40 142 5680
40 142
60 145 14380
2840 20 142
60 145 11540
20 142
60 145
30 147 15950
2840 40 145
2900 30 147 10210
40 145
30 147
80 148 22050
12800
Balance
total units cost total
20 140 2800
20 140
50 142 9900
4260 20 140
20 142 5640
20 140
20 142
60 145 14340
2900 20 140
20 142
40 145 11440
20 140
20 142
40 145
30 147 15850
4410 20 140
1450 20 142
30 145 9990
20 140
20 142
30 145
80 148 21830
13020
Balance
total units cost total
20 140 2800
20 140
50 142
70 141.428571 9900
4242.86
40 141.43 5657.1429
40 141.43
60 145
100 143.571429 14357.143
2871.42857
80 143.571429 11485.714
80 143.571429
30 147
110 144.506494 15895.714
5780.25974
70 144.506494 10115.455
70 144.506494
80 148
150 146.369697 21955.455
12894.5455
6A2 FIFO
Date Details Receipts Issues
units cost total units cost total
1 beginning inventory
3 Purchase 40 5 200
4 Sale 10 4 40
5 Sale 45
10 4 40
35 5 175
6 Purchase 50 7 350
7 Sales 30
5 5 25
25 7 175
8 20 9 180
15 7 105
6A2 LIFO
Date Details Receipts Issues
units cost total units cost total
Beginning Inventory
Purchases 40 5 200
Sale 10 5 50
Sale 45
30 5 150
15 4 60
Purchase 50 7 350
Sale 30 7 210
Purchase 20 9 180
Sale 15 9 135
COGS 605
COAGS= 810
Balance
units cost total
20 4 80
20 4 80
40 5 200
280
10 4 40
40 5 200
240
5 5 25
25
5 5 25
50 7 350
375
25 7 175
175
25 7 175
20 9 180
355
10 7 70
20 9 180
30 250
Balance
units cost total
20 4 80
20 4 80
40 5 200
280
20 4 80
30 5 150
230
5 4 20
20
5 4 20
50 7 350
370
5 4 20
20 7 140
160
5 4 20
20 7 140
20 9 180
340
5 4 20
20 7 140
5 9 45
205
205