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Required information Part 5 of 5 Perpetual Average Cost of Goods Sold Cost of Avg.Cost Goods per unit Sold # of units sold per points

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Required information Part 5 of 5 Perpetual Average Cost of Goods Sold Cost of Avg.Cost Goods per unit Sold # of units sold per points Inventory on hand Cost # of Inventory units Value unit 8,000 9.0000 $ 72,000 (3,000) 9.0000 (27,000) 5,000 9.0000 45,000 6,000 10.0000 60,000 3,000 $ 9.0000 $ Beginning Inventory Sale - January 5 Subtotal Average Cost Purchase - January 27,000 10 3,000 $ 9.5455 $ 28,637 Subtotal Average Cost Sale - January 12 Subtotal Average Cost Purchase - January 18 Subtotal Average Cost Sale - January 20 Total 11,000 (3,000) 8,000 8,000 16,000 |(4,000) 12,000 9.5455 9.5455 X 9.5455 11.0000 10.2727 10.2727 105,000 (28,637) 76,363 88,000 164,363 (41,091) $ 123,272 $ 10.2727 4,000 10,000 41,091 96,728 $

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