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Qty Unit Cost Total Cost Balance, December 1 4,800 10.75 51,600 Purchases, 5 3,800 11.35 43,130 Sale, 8 4,400 Purchases, 24 7,600 11.8 89,680

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Qty Unit Cost Total Cost Balance, December 1 4,800 10.75 51,600 Purchases, 5 3,800 11.35 43,130 Sale, 8 4,400 Purchases, 24 7,600 11.8 89,680 Sale, 30 7,200 Balance, December 31 4,600 Determine FIFO, UFO and Moving Average in Perpetual Method

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