What is the cash in sales value of LT4 per year and the total sales value of stock if alternative B is chosen?

Gain/Loss on sale of On-hand LT4
1. Worth of LT4 used in first year (equivalent to 1/3 of total PTC Material Cost)
PTC Material per P&L	180,000.00
Multiplied by	1/3
Cost of LT4 used in Year 1	60,000.00
2. LT4 in Ending Inventory & no. of Tons
		Cost per Ton	# of Tons
Purchase Price	300,000.00	120	2,500
used during first year (1/5)	60,000.00	120	500
Ending Inventory - LT4	240,000.00		2,000
3. Gain/Loss on sale of On-Hand LT4
Cost per Ton	120.00
SP if Sold Now	100.00
Loss from Sale of LT4 per Ton	20.00
Ending Inventory	2,000
Loss from Sale of LT4 per Ton	40,000.00

Machinery Write off

Gain/Loss on sale of Equipment	EUR
Machine Purchase Cost	600,000.00
Accumulated Depn
(600k/8yrs*4yrs)	(300,000.00)
Net Book Value	300,000.00
Selling Price if Sold now	(100,000.00)
Loss on Sale of Machine	200,000.00