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1/1 Beginning Inventory 1/12 Purchase 3/24 Purchase 5/15 Purchase 6/27 Purchase 9/1 Purchase 11/27 Purchase Totals 1/19 Sale 4/1 Sale 7/3 Sale 8/24 Sale 9/21

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1/1 Beginning Inventory 1/12 Purchase 3/24 Purchase 5/15 Purchase 6/27 Purchase 9/1 Purchase 11/27 Purchase Totals 1/19 Sale 4/1 Sale 7/3 Sale 8/24 Sale 9/21 Sale 10/4 Sale 12/4 Sale Total units sold of Units Cost per Unit Total Cost 275 80 22.000 300 82 24,600 350 85 29,750 275 87 23,925 150 90 13,500 300 93 27,900 97 16,975 1,825 of Units 320 280 220 130 250 50 100 1,350 cost Goods sold (Perpetual LIFO: Date of Sale Units Sold Cost per Unit Total Cost 1/19 1/19 8/24 10/4. 12/4

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