Units Sold at Retail Date Activities Mar. 1 Beginning inventory Mar. 5 Purchase Mar. 9 Sales Mar. 18 Purchase Mar. 25 Purchase Mar. 29 Sales Totals Units Acquired at Cost 100 units @ $52.00 per unit 400 units @ $57.00 per unit 120 units@ $62.00 per unit 200 units@ $64.00 per unit 420 units@ $87.08 per unit 820 units 168 units@ $97.00 per unit 580 units Cost of Goods Sold Date obods Purchased #of Cost per units unit # of units sold Cost per cost of Goods Sold Inventory Balance Inventory # of units unit Balance 100 $ 52.00 = $ 5,200.00 Cost per unit March 1 March 5 March 9 March 18 March 25 March 29 Totals $ 0.00 Perpetual LIFO: Goods Purchased # of units unit Cost per Cost of Goods Sold # of units Cost per sold Cost of Goods Sold unit Date Cost per Inventory Balance Inventory # of units unit Balance 100 @ $ 52.00 - $ 5,200.00 March 1 March 5 March 9 March 18 March 25 March 29 Totals $ 0.00 Weighted Average Perpetual: Goods Purchased # of Date units unit March 1 March 5 Cost per Cost of Goods Sold #of units Cost per sold unit Cost of Goods Sold Inventory Balance Cost per # of units unit Inventory Balance 100 @ $ 52.00 = $ 5,200.00 Average March 9 March 18 Average March 25 March 29 Totals $ 0.00 Specific Identification: Goods Purchased # of Date units unit March 1 March 5 Cost per Cost of Goods Sold # of units Cost per Cost of Goods sold unit Sold Inventory Balance Cost per # of units unit Inventory Balance 100 @ $ 52.00 = $ 5,200.00 March 9 March 18 March 25 March 29