PROBLEM 4-3 PAGE 161

FIFO
RECEIVED ISSUED
DATE REF UNITS PRICE AMOUNT UNITS PRICE AMOUNT
1 BB
2 R032 110 9.5 1045
3 PO507 650 10.2 6630

8 R036 150 9.5 1425

31 R082 11 9.5 104.5

199 10.2 2029.8
2134.3

LIFO
RECEIVED ISSUED
DATE REF UNITS PRICE AMOUNT UNITS PRICE AMOUNT
1 BB
2 R032 110 9.5 1045
3 PO507 650 10.2 6630

8 R036 150 10.2 1530

31 R082 210 10.2 2142

4717

M. AVE
RECEIVED ISSUED
DATE REF UNITS PRICE AMOUNT UNITS PRICE AMOUNT
1 BB
2 R032 110 9.5 1045
3 PO507 650 10.2 6630
8 R036 150 10.0610358 1509.15536
31 R082 210 10.0610358 2112.81751
4666.97287
 BALANCE
UNITS PRICE AMOUNT
271 9.5 2574.5
161 9.5 1529.5
161 9.5 1529.5
650 10.2 6630
11 9.5 104.5
650 10.2 6630

451 10.2 4600.2

BALANCE
UNITS PRICE AMOUNT
271 9.5 2574.5
161 9.5 1529.5
161 9.5 1529.5
650 10.2 6630
161 9.5 1529.5
500 10.2 5100
161 9.5 1529.5
4487.5
290 10.2 2958

BALANCE
UNITS PRICE AMOUNT
271 9.5 2574.5
161 9.5 1529.5
811 10.0610358 8159.5
661 10.0610358 6650.34464
451 10.0610358 4537.52713
PROBLEM 4-3 PAGE 166
FIFO
RECEIVED ISSUED
DATE REF UNITS PRICE AMOUNT UNITS PRICE AMOUNT
1 BB
3 PO507 650 6.5 4225

6 R034 83 7 581
92 6.5 598
12 R046 80 6.5 520
26 PO061 650 5.9 3835

31 R082 382 6.5 2483

4182

LIFO
RECEIVED ISSUED
DATE REF UNITS PRICE AMOUNT UNITS PRICE AMOUNT
1 BB
3 PO507 650 6.5 4225

6 R034 175 6.5 1137.5

12 R046 80 6.5 520

26 PO061 650 5.9 3835

31 R082 382 5.9 2253.8

3911.3

M. AVE
RECEIVED ISSUED
DATE REF UNITS PRICE AMOUNT UNITS PRICE AMOUNT
1 BB
3 PO507 650 6.5 4225
6 R046 175 6.55661664 1147.40791
12 R046 80 6.55661664 524.529332
26 PO061 650 5.9 3835
31 R082 382 6.17824712 2360.0904
4032.02765
 BALANCE
UNITS PRICE AMOUNT
83 7 581
83 7 581
650 6.5 4225

558 6.5 3627

478 6.5 3107
478 6.5 3107
650 5.9 3835
96 6.5 624
4459
650 5.9 3835

BALANCE
UNITS PRICE AMOUNT
83 7 581
83 7 581
650 6.5 4225
83 7 581
475 6.5 3087.5
83 7 581
395 6.5 2567.5
83 7 581
395 6.5 2567.5
650 5.9 3835
83 7 581
395 6.5 2567.5 4729.7
268 5.9 1581.2

BALANCE
UNITS PRICE AMOUNT
83 7 581
733 6.55661664 4806
558 6.55661664 3658.59209
478 6.55661664 3134.06276
1128 6.17824712 6969.06276
746 6.17824712 4608.97235