Unit Unit Cost Total Cost

June 1 Balance 800 3.20 2560

2 Sale (600) 5.50

Balance 200 - -740

3 Purchase 2,200 3.10 6,820

Total 2,400 2.53 6,080

6 Sale (1,600) 5.50 (8,800)

Balance 800 - -2720

7 Purchase 1,200 3.30 3,960

Total 2,000 0.62 1,240

9 Sale (1,000) 5.50 (5,500)

Balance 1,000 - -4260

10 Sale (400) 6.00 (2,400)

Balance 600 - -6,660

15 Purchase 1,800 3.40 6,120

Total 2,400 -0.23 -540

18 Sale (1,400) 6.00 (8,400)

Balance 1,000 - -8,940

22 Purchase 500 3.50 1,750

Total 1,500 -4.79 -7,190

25 Sale (200) 6.00 (1,200)

Balance 1,300 -645 -8,390

Purchase Sale Balance

Date Units Unit Total Units Unit Total Units Unit Total
Cost Cost Cost Cost Cost Cost
June 1 800 3.20 2,560
2 600 5.50 3,300 200 5.50 1,100
3 2,200 3.10 6,820 200 5.50 1,100
2,200 3.10 6,800
6 1,600 5.50 8,800 800 3.10 2,480
7 1,200 3.30 3,960 800 3.10 2,480
1,200 3.30 3,960
9 1,000 5.50 5,500 1,000 3.30 3,300
10 400 6.00 2,400 600 6.00 3,600
15 1,800 3.40 6,120 600 6.00 3,600
1,800 3.40 6,120
18 1,400 6.00 8,400 1,000 3.40 3,400
22 500 3.50 1,750 1,000 3.40 3,400
500 3.50 1,750
25 200 6.00 1,200 800 3.40 2,720
500 3.50 1,750