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Purchased Units Unit Cost Total Cost September 150 $300 $45,000 October 300 $400 $120,000 November 150 $500 $75,000 Units Available for Sale 600 $240,000 Ending

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Purchased Units Unit Cost Total Cost September 150 $300 $45,000 October 300 $400 $120,000 November 150 $500 $75,000 Units Available for Sale 600 $240,000 Ending Inventory Units Sold in December 200 Units on Hand 400 Cost of Goods Sold

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