Qty Unit Cost Total Cost

Beg. Inventory 24,000 ₱ 12.00 ₱ 288,000.00

Apr-02 32,000 ₱ 15.00 ₱ 480,000.00
Apr-10 15,000 ₱ 17.00 ₱ 255,000.00
Apr-25 23,000 ₱ 20.00 ₱ 460,000.00
Apr-30 - 2,000 ₱ 17.00 -₱ 34,000.00
TGAFS 92,000 ₱ 15.75 ₱ 1,449,000.00

Cost of Sale 47,000 ₱ 15.75 ₱ 740,250.00

Cost of End. Ineventory 45,000 ₱ 15.75 ₱ 708,750.00
Date Purchases Cost of Merch. Sold Inventory
Qty Unit Cost Total Cost Qty Unit Cost Total Cost Qty
Apr-01 ₱ - ₱ - 24,000
Apr-02 32,000 ₱ 15.00 ₱ 480,000 32,000
Balance 56,000
Apr-04 26,000 ₱ 13.71 ₱ 356,571 26,000
Balance 30,000
Apr-10 15,000 ₱ 17.00 ₱ 255,000 15,000
Balance 45,000
Apr-15 22,000 ₱ 14.81 ₱ 325,810 22,000
Apr-17 - 1,000 ₱ 14.81 -₱ 14,810 - 1,000
Balance 24,000
Apr-25 23,000 ₱ 20.00 ₱ 460,000 23,000
Apr-30 - 2,000 ₱ 17.00 -₱ 34,000 - 2,000
Balance 47,000 ₱ 14.20 ₱ 667,571 45,000
 Inventory
Unit Cost Total Cost
₱ 12.00 ₱ 288,000
₱ 15.00 ₱ 480,000
₱ 13.71 ₱ 768,000
₱ 13.71 ₱ 356,571
₱ 13.71 ₱ 411,429
₱ 17.00 ₱ 255,000
₱ 14.81 ₱ 666,429
₱ 14.81 ₱ 325,810
₱ 14.81 -₱ 14,810
₱ 14.81 ₱ 355,429
₱ 20.00 ₱ 460,000
₱ 17.00 -₱ 34,000
₱ 17.37 ₱ 781,429
Date Purchases Cost of Merch. Sold Inventory
Qty Unit Cost Total Cost Qty Unit Cost Total Cost Qty Unit Cost
Apr-01 ₱ - ₱ - 24,000 ₱ 12.00
Apr-02 32,000 ₱ 15.00 ₱ 480,000 32,000 ₱ 15.00
Balance 56,000
Apr-04 24,000 ₱ 12.00 ₱ 288,000 - 24,000 ₱ 12.00
2,000 ₱ 15.00 ₱ 30,000 - 2,000 ₱ 15.00
Balance 30,000 ₱ 15.00
Apr-10 15,000 ₱ 17.00 ₱ 255,000 15,000 ₱ 17.00
Balance 45,000
Apr-15 22,000 ₱ 15.00 ₱ 330,000 - 22,000 ₱ 15.00
Apr-17 - 1,000 ₱ 15.00 -₱ 15,000 1,000 ₱ 15.00
Balance 24,000
Apr-25 23,000 ₱ 20.00 ₱ 460,000 23,000 ₱ 20.00
Apr-30 - 2,000 ₱ 17.00 -₱ 34,000 - 2,000 ₱ 17.00
Balance 47,000 ₱ 633,000 45,000 ₱ 18.13
Inventory
Total Cost
₱ 288,000
₱ 480,000
₱ 768,000
-₱ 288,000
-₱ 30,000
₱ 450,000
₱ 255,000
₱ 705,000
-₱ 330,000
₱ 15,000
₱ 390,000
₱ 460,000
-₱ 34,000
₱ 816,000
 Cost NRV if sold as is NRV if sold as complete
Raw Materials 125,000 45,000 90,000
Supply of Steel 50,000 35,000 28,000
Supply of Aluminium 75,000 10,000 62,000

Work in Process 89,000 84,000 67,000

Incomplete Motorbikes 33,375 26,000 27,000
Incomplete Bicycles 55,625 58,000 40,000

Finished Goods 156,000 185,000

Motorbikes 70,200 57,000
Bicycles 85,800 128,000
370,000 314,000 342,000
 15,000
13,000

6,375
-

13,200

47,575
486,750
534,325