Consider a company, at the beginning of October, with the following raw materials in the warehouse: Material X Y Z Quantity (Kg) Concept Material X Material Z 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: Purchase number: 1 Date 10-8-17 Cost of freight and weight: 688 Details: Concept Material X Material Y Quantity 200 Kg. 600 Kg. Concept Material Y Material Z 100 200 50 Purchase number: 2 Date 10-17-17 Cost of freight and weight: 903 Details: Quantity 325 Kg. 400 Kg. BEGINNING INVENTORIES Unit cost () 17'10 9'20 5'80 WAREHOUSE INPUTS Quantity 300 Kg. 100 Kg. Price/kg 16 9 Purchase number: 3 Date 10-24-17 Cost of freight and weight: 319 Details: Price/kg 17 5 Value () 1,710 1,840 290 Price/kg 8 5 Page 7/13 Chapter 3: Materials & Labour. Exercises TASK: 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.