Perpetual Average Inventory on hand Cost of Goods Sold

Number of units Cost per unit Inventory Value Number of units sold Average Cost per unit Cost of Goods Sold

Beginning Inventory $360$ $$20\mathrm{.}00$ $$7,200$

Purchase $-$ January $818023\mathrm{.}004,140$

Subtotal Average Cost $54021\mathrm{.}0011,340$

Sale $-$ January $10(170)21\mathrm{.}00(3,570)170$ $$21\mathrm{.}00$ $$3,570$

Subtotal Average Cost $37021\mathrm{.}007,770$

Purchase $-$ January $1936025\mathrm{.}009,000$

Subtotal Average Cost $73022\mathrm{.}9716,770$

Sale $-$ January $25(270)02700\mathrm{.}000$

Total $460$ $$16,770440$ $$3,570$