Purchases Invoices
Model	Inventory, January 1		1st		2nd		3rd		Inventory Count, December 31
A10	__		4 at	$ 35	4 at	$ 38	4 at	$ 41	5
B15	8 at	$ 90	4 at	81	3 at	87	6 at	94	7
E60	3 at	75	3 at	65	15 at	68	9 at	70	5
G83	7 at	248	6 at	256	5 at	266	10 at	265	9
J34	12 at	82	10 at	84	16 at	91	16 at	92	13
M90	2 at	111	2 at	113	3 at	131	3 at	133	5
Q70	5 at	157	4 at	167	4 at	172	7 at	177	8

Required:

1. Determine the cost of the inventory on December 31 by the first-in, first-out method.

If the inventory of a particular model comprises one entire purchase plus a portion of another purchase acquired at a different unit cost, use a separate line for each purchase. If units are in inventory at two different costs, enter the units PURCHASED MOST RECENTLY first.

Dymac Appliances Cost of the Inventory-FIFO Method December 31
Model	Quantity		Unit Cost		Total Cost
A10		$		$
A10
B15
B15
E60
G83
J34
M90
M90
Q70
Q70
Total				$