Purchases	Sales
January:	10 units at $120	6 units
February:	20 units at $125	5 units
May:	15 units at $130	9 units
September:	12 units at $135	8 units
November:	10 units at $140	13 units

Purchase layer	Units	Cost/Unit	Total
janurary	6	120	720
feburary	5	125	625
may	9	130	1170
september	8	135	1080
november	13	140	1820

Total Units = __________________ Remaining Inventory Value___________________

Total Costs = __________________ Cost of Goods Sold__________________________