FIFO PERIODIK

Persediaan awal 100 1,000,000 100,000,000

Pembelian 3-Feb 100 1,100,000 110,000,000
4-Mar 40 500,000 20,000,000
5-Apr 60 780,000 46,800,000
Barang tersedia COGAS 300 276,800,000
Penjualan COGS 3-Mar 100 1,000,000 100,000,000
50 1,100,000 55,000,000
5-Mar 50 1,100,000 55,000,000
10 500,000 5,000,000
10-Jun 30 500,000 15,000,000
50 780,000 39,000,000
Total COGS 290 269,000,000
Persediaan akhir 10 780,000 7,800,000