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May: Cost Sales May 1 Beginning inventory 150 units $60,000 5 Sale 9 Purchase 13 Purchase 24 Sale 27 Sale 30 Purchase 100 units $52,000

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May: Cost Sales May 1 Beginning inventory 150 units $60,000 5 Sale 9 Purchase 13 Purchase 24 Sale 27 Sale 30 Purchase 100 units $52,000 50 units $22,000 $96,000 200 units 200 units 50 units 75 units y. $112,000 $32,000 $39,600 (a1)

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