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Units Sold at Retail Units Acquired at Cost 120 units @ $51.40 per unit 235 units @ $56.40 per unit Date March 1 March 5

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Units Sold at Retail Units Acquired at Cost 120 units @ $51.40 per unit 235 units @ $56.40 per unit Date March 1 March 5 March 9 March 18 March 25 March 29 Activities Beginning inventory Purchase Sales Purchase Purchase Sales 280 units $86.40 per unit 95 units 170 units @ $61.40 per unit @ $63.40 per unit 150 units @ $96.40 per unit 430 units Totals 620 units Perpetual LIFO: Cost of Goods Sold Cost Cost of Goods Sold Goods Purchased # of units Cost per unit Date # of units sold Inventory Balance # of units Cost Inventory per unit Balance 120 at $ 51.40 = $ 8.168.00 per unit March 1 March 5 Total March 5 Marche Total Marche March 18 Total March 18 March 25 Total March 25 March 20 Total March 20 Totals $ 0.00 Perpetual FIFO: Goods Purchased Cost of Goods Sold Date Cost Cost # of units # of units sold Cost of Goods Sold Inventory Balance Cost Inventory # of units per unit Balance 120 at $ 51.40 = $ 8.168.00 per unit per unit March 1 235 at $ 56.40 120 at March 5 $ 51.40 $ 58.40 = $ 8.188.00 13,254.00 235 at Total March 5 $ 19,422.00 at = $ 0.00 at $ 51.40 March $ 51.40 $ 56.40 at 0.00 at $ 58.40 Total Marche March 18 Total March 18 March 25 Total March 25 March 20 Total March 20 Totals 0.00 Weighted Average Perpetual: Cost of Goods Sold Goods Purchased Inventory Balance Date Cost per # of units Cost per unit # of units sold Cost per unit Cost of Goods Sold # of units unit Inventory Balance March 1 120 at $ 51.40 $ 8.188.00 March 5 Average March 5 March March 18 Average March 18 March 25 Average March 25 March 20 Totals S 0.00

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