Consider a company, at the beginning of October, with the following raw materials in the warehouse:

These materials, whose price are suffering fluctuations, are acquired from the same supplier with F.O.B (Free on Board) conditions. During the month of October, the company makes the following purchases:

Tasks:

1 Determine the unit cost of acquisition or cost of goods purchased (including additional costs) of each raw material, taking into account that the company allocates additional warehouse costs on the basis of the value of purchases of materials made and EXPLAIN.

2

BEGINNING INVENTORIES Material Quantity (Kg) Unit cost (6) Value () X Y Z 100 200 50 17'10 9'20 5'80 1,710 1,840 290 WAREHOUSE INPUTS Purchase number: 1 Date 10-8-17 Cost of freight and weight: 688 Details: Concept Quantity Price/kg Material X 200 Kg. 16 Material Y 600 Kg. 9 Purchase number: 2 Date 10-17-17 Cost of freight and weight: 903 Details: Concept Quantity Price/kg Material X 325 Kg. 17 Material z 400 Kg. 5 Purchase number: 3 Date 10-24-17 Cost of freight and weight: 319 Details: Concept Quantity Price/kg Material Y 300 Kg. 8 Material Z 100 Kg. 5 2. Record the inventory using the perpetual inventory stock card, according to the: Material X: FIFO Material. Y: LIFO Material. Z: WAC During this month, the following outputs from the material warehouse have been registered: WAREHOUSE OUTPUTS MATERIAL X 10-10-17 250 Kg. 10-20-17 160 Kg. MATERIAL Y 10-16-17 10-28-17 500 Kg. 420 Kg. MATERIAL Z 10-18-17 10-26-17 300 Kg. 200 Kg