Beginning inventory 100 units at $6 = $ 600 $ 600

Purchases 900 units at $6 = $5,400 $ 5,400

Sales 600 units at $12 = $7,200 $ 7,200

Ending inventory 400 units at $6 = $2,400 $ 2,400

$ 13,200

Date Purchases Total Cost Sold or Issued ( Units )

March 2 2,000 @ $ 4.00 $ 8,000
March 15 6,000 @ $ 4.40 $ 26,400
March 19 4,000
March 30 2,000 @ $ 4.75 $ 9,500

Jika dihitung menggunakan FIFO (Periodic Inventory)

Date No. Units Unit Cost Total Cost

March 30 2,000 @ $ 4.75 $ 9,500
March 15 4,000 @ $ 4.40 $ 17,600
Ending Inventory 6,000 $ 27,100

Cost of goods available for sale $ 43,900

Deduct: Ending inventory $ 27,100
Cost of goods sold $ 16,800

Jika dihitung menggunakan FIFO (Perpetual Inventory)

Date Purchases Sold or Issued ( Units )
March 2 2,000 @ $ 4.00 $ 8,000
March 15 6,000 @ $ 4.40 $ 26,400

2,000 @ $4,00 {
March 19 2,000 @ $4,40 █
(
$ 16,800
@
)
March 30 2,000 @ $ 4.75 $ 9,500 ┤

Maka COGS = 16,800 dan Ending Inventory = 27,100

 Jan. 1 Inventory 100 units at $6 each $ 600
4 Sale 80 units at $8 each $ 640

11 Purchase 150 units at $6.50 each

$ 975

13 Sale 120 units at $8.75 each

$ 1,050
20 Purchase 160 units at $7 each $ 1,120
27 Sale 100 units at $9 each $ 900
31 Ending inventory 110 units at

Balance ( Units )
2,000
8,000
4,000
6,000

Balance ( Units )
2,000 @ $4,00 8,000 $ 2,000
2,000 @ $4,00 { $ 8,000
34,400
6,000 @ $4,40 █ $ 4,000
(
4000 @ $4,40 @
) 17,600 $ 6,000
┤

4000 @ $4,40 {
█ 27,100
2,000 @ $4,75 (
@
)
┤