8.2 1. No opening stock. Purchases Sales (units) January 100 @ x June 80 December 60 @...

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8.2 1. No opening stock.

Purchases Sales

(units)

January 100 @ £x June 80 December 60 @ £5 FIFO stock at the end of December, £360. Find x.

Opening stock 100 units. Average cost £5 per unit.

Purchases Sales

(units)

January 200 @ £x June 120 December 80 @£10 Average (perpetual) cost of stock at the end of December, £2,060. Find x

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