Cost of Goods Available for Sale Cost of Goods Sold - Average Cost Ending Inventory - Average Cost Average Cost Average Cost of Goods # of units Average Cost of # of units in Average # of units Cost per Available for Cost per Ending unit Sale sold Unit Goods Sold eliding Cost per inventory unit Inventory Beginning Inventory 3,000 to 19,500 Purchases: January B 12,000 68,400 January 19 7,000 36,400 Total 22,000 5 5.65 / S 124,300 17,000/ $ 5.65/ $ 96,050 5,000/ $ 5.65/ $ 28,25