Date Particulars

01.07.03 Opening Stock 600 Unites @ Rs. 15

03.07.03 Issued 400 Unites for Job A
05.07.03 Purchased 450 units @ Rs.16.75
07.07.03 Purchased 250 units @ Rs.16
10.07.03 Issued 250 Units for Job B
13.07.03 Issued 150 Units for Job D
15.07.03 Issued 375 Units for Job C
18.07.03 Purchased 300 units @ Rs. 16.50
20.07.03 Purchased 400 units @ Rs. 16.40
26.07.03 Issued 430 Units for Job C

Item Effect date Transaction Unit

1 400 Units issued
400 units from 03.07.03 from opening stock 400
2 Issued 250 units
200 units from 10.07.03 from opening stock 200
50 units from 10.07.03 purchase on 05.07.03 50
3 Issued 250 units for Job B 10.07.03
200 units from purchase on 05.07.03 200
50 units from purchase on 07.07.03 50
4 Issued 150 units for job D 13.07.03
150 units from purchase on 07.07.03 150
5 Issued 375 units for job c
50 units from purchase on 07.07.03 50
 cost of goods
Unit cost Purchase sold Ending inventory

₹ 15.00 ₹ 6,000

₹ 15.00 ₹ 3,000.00
₹ 16.75 ₹ 837.50

₹ 16.75 ₹ 3,350.00
₹ 16.75 ₹ 837.50

₹ 16.75 ₹ 2,512.50

₹ 16.75 ₹ 837.50