Average. Perpetual Goods Purchased Cost of Goods Sold Date Inventory Balance Nof units Cost per # of units unit sold Cost per unit Cost of Goods Sold # of units Cost per unit Inventory Balance January 1 January 10 152 5 6.00 $ 912.00 88 @ January 20 721 @ $5.00 500 = Average cost January 25 725 721 360 00 360.00 5 92@ January 30 1801 @ S 4.50 450 = 310.00 180 e 5 180 @ Totals