Pamintuan ProjMgtExer3

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Blue Walls Corporation

Date Transaction
1-Jan Balance, 500 units at P65
5 Purchased, 600 units at P75
6 Issued 600 units to Dept. 2
8 Purchased 1,000 units at P95
15 Purchased 400 units at P98
18 Issued 1,000 units to Dept. 2
22 Purchased, 500 units at P99
25 Purchased 400 units at P100

Units Unit Cost Amounts (units x unit cost


Inventory, January 500 65 32,500
Purchases:
5 600 75 45,000
8 1,100 95 104,500
15 400 98 39,200
22 500 99 49,500
25 400 100 40,000
Raw Materials Available 3,500 310,700
Less: Issuance
6-Jan 600 40,000
18 1,100 94,500
Raw Materials Issued 1,700 134,500
Raw Materials Available 1,800 176,200

Units Unit Cost Amounts (units x unit cost)


Inventory, January 500 P65 32,500
Purchases:
5 100 75 7,500
Issuance, January 6 600 40,000

Units Unit Cost Amounts (units x unit cost)


Inventory, January 0 0 0
Purchases:
5 500 75 37,500
8 600 95 57,000
Issuance, January 18 1,100 94,500

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