Date Dec. 1 Dec. 10 Dec. 12 Dec. 14 Dec. 20 Dec. 31 Purchases Purchases Purchases Quantity Unit Cost Total Cost 60 Feedback 54 Dec. 31 Balances 35 2,100 V 37 1,998 V FIFO Method Prepaid Cell Phones Cost of Cost of Goods Sold Goods Sold Quantity Unit Cost 84 36 36 24 V 12 33 V 33 V V 1:38 35 35 37 Cost of Goods Sold Total Cost 2,772 V 1,188 1,260 V 840 444 V 6,504 Inventory Quantity 120 120 60 180 X V 36 X 24 54 X 78 X 42 Inventory Inventory Unit Cost Total Cost 33 33 35 V 33.67 X 33 X 35 37 X 36.38 37 X 3,960 3,960 2,100 6,060 X 1,188 X 840 1,998 X 2,838 X V 1,554 1,554

FIFO Method Prepaid Cell Phones Cost of Cost of Cost of Purchases Purchases Purchases Goods Sold Goods Sold Goods Sold Inventory Inventory Inventory Date Quantity Unit Cost Total Cost Quantity Unit Cost Total Cost Quantity Unit Cost Total Cost Dec. 1 Dec. 10 60 2,100 Dec. 12 Dec. 14 Dec, 20 54 37 1.990 Dec: 31 Dec. 31 Balances Perpetual inventory using flto Ueginning inventory, purchases, and sales data for prepad cell phenes for Decenter ure as follows: Cast of Goods Sold Unit Cost column and in the Investory Una Cost column