EXCEL SPREADSHEET

$12$ Notice that cost of goods sold, $$4,240($$$4,240+$$$0),$ plus ending inventory, $$0,$ equals cost of goods available for sale, $$4,240.$

$\backslash$table$[[13,$Perpetual FIFO,Cost of Goods Sold $-$ Jan $9,$Cost of Goods Sold $-$ Jan $25,$Ending Inventory$],[14,$Units available,Units,$\backslash$table$[[$Cost$],[$per unit$]],\backslash$table$[[$Cost of$],[$goods sold$]],$Units,$\backslash$table$[[$Cost$],[$per unit$]],\backslash$table$[[$Cost of$],[$goods sold$]],$Units,$\backslash$table$[[$Cost$],[$per unit$]],$Inventory$],[15,165$ units from beginning inventory,$165,$$$9\mathrm{.}00,$$$1,485\mathrm{.}00,,$$$9\mathrm{.}00,,,$$$9\mathrm{.}00,],[16,110$ units purchased on January $19,110,$$$8\mathrm{.}00,$$$880\mathrm{.}00,\{$

$\backslash$table$[[$Compute the number of$],[$units sold on January $25.]]\},,$$$8\mathrm{.}00,],[17,250$ units purchased on January $30,250,$$$7\mathrm{.}50,$$$1,875\mathrm{.}00,,$$$7\mathrm{.}50,],[18,$Totals,$525,,$$$4,240\mathrm{.}00,0,,$$$0\mathrm{.}00,0,,$$$0\mathrm{.}00$