The first picture is the example and the second one the question.

Example: 1) Beginning 50 units of X @ price $6 each 2) Sale 20units of X @sales price $15 3) Purchase 25 units of X @ price $4 each FIFO LIFO Weight Average unit $ per unit total Example: 1) Beginning 50 units of X @ price $5 each 2) Purchase 20units of X @ price $6 each 3) Sale 40units of X @ $10 (sale price) 4) Purchase 15 units of X @ price $4 each 5) Sale 35 units of X @ $12 FIFO beginning 50 S5 Purchase 20 units @6 50 20 S5 S6 sale 40 units@5 50-40-10 20 S5 S6 10 20 Purchase 15 @4 $5 $6 $4 15 sale 35 units @ $5,$6,44 10 20 5 $5 $6 $4 Ending 10 $4 $40 Example: 1) Beginning 50 units of X @ price $6 each 2) Sale 20units of X @sales price $15 3) Purchase 25 units of X @ price $4 each