Blue Walls Corporation

Date Transaction
1-Jan Balance, 500 units at P65
5 Purchased 600 units at P75
6 Issued 600 units to Dept. 1
8 Purchased 1,100 units at P95
15 Purchased 400 units at P98
18 Issued 1,100 units to Dept. 2
22 Purchased 500 units at P99
25 Purchased 400 units at 100

Units Unit Cost

Inventory, January 500 65
Purchases:
5 600 75
8 1,100 95
15 400 400
22 500 500
25 400 400
Raw Materials Available 3,500
Less:Issuance
6-Jan 600
18 1,100
Raw Materuals Issued 1,700
Raw Materials Inventory 1,800

Units Units Cost

Inventory,January 500 65
Purchases:
5 100 75
Issuance, January 6 600

Units Units Cost

Inventory, January 0 0
Purchases
5 500 75
8 600 95
Issuance, January 18 1,100
Amount
32,500

45,000
104,500
160,000
250,000
160,000
752,000

40,000
94,500
134,500
617,500

Amount
32,500

7,500
40,000

Amount
-

37,500
57,000
94,500