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Proverka Control # 2 (3).xlsx D E F G H 1 J K 1 2 First in, First out, FIFO 3 PURCHASES CPU SALES CPU STOCK BALANCE AT THE END Units CPU Total month units unit Total action purchases total 50 5 100 5000 January February 6 bal 7 purchases 50 55 2750 8 March bal 9 bal Sales 10 30 11 April bal 12 bal purchases 13 80 61 4880 14 May bal 15 bal 16 Sales 110 17 June bal 18 bal Sales 19 50 20 21 Total 230 12630 190 40 22 23 Inventory balance = 230 units = 190 (sold) +40 (stock at the end) 12630 - 24 25 26 27 Last in, First out, LIFO PURCHASES CPU SALES CPU STOCK BALANCE AT THE END Units CPU Total 30 month action units total unit Total 31 January 100 50 5000 32 February purchases bal purchases bal 30 50 55 2750 34 March 35 bal Sales 36 30 37 April bal 38 bal 39 purchases 80 61 4880 40 May bal 41 bal 42 Sales 110 43 bal 44 bal 45 Sales 50 46 Total 230 12630 190 40 48 49 Inventory balance = 230 units = 190 (sold) +40 (stock at the end) 12630 = 50 51 52 50 54 AVCO (Average Cost) 55 SALES CPU STOCK BALANCE AT THE END Units CPU Total 56 month PURCHASES CPU 100 action units unit Total total 50 57 January purchases 5000 58 February bal 59 purchases 50 55 2750 60 March bal 61 bal Sales 62 30 63 April bal bal 64 65 purchases 80 61 4880 66 May bal 67 bal Sales 69 110 69 June bal 70 bal Sales 71 50 72 73 Total 230 12630 190 40 74 75 Inventory balance = 230 units = 190 (sold) + 40 (stock at the end) 12630 76 77 78 Income Statement for the 6 months FIFO LIFO 79 AVCO 14720 80 1. Sales 14720 14720 81 2. Cost of Sales: Opening stocks 82 Sheet1 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 Income Statement for the 6 months FIFO LIFO AVCO 1. Sales 14720 14720 14720 2. Cost of Sales: Opening stocks Purchases Closing Stock Cost of Goods Sold 3. Gross Profit