FV less cost to sell Number of animals Total

Date Age FV - Cost to sell

Jan 1 2018 New born - 0
0.5 - 0
2 16,500.00 8 132000
2.5 - 0
3 - 0
132000
July 1 2018 New born 8,000.00 1 8000
0.5 - 0
2 - 0
2.5 20,500.00 1 20500
3 - 0
28500
Dec 31 2018 New born - 0
0.5 8,700.00 1 8700
2 - 0
2.5 - 0
3 26,700.00 9 240300
249000

Beginning Carrying Amount 132000

Purchases 18500
Aggregate Gain 0
Initial Gain or Loss 2000
Price Change 25,700.00
Physical Change 70,800.00
98500 98500
Ending Carrying Amount 249000

Price change Physical Change

Different
Same age FV
2 16,500.00 2 19,500.00
2 19,500.00 3 26,700.00
3,000.00 24,000.00 7,200.00
2.5 20,500.00 2.5 21,900.00
2.5 21,900.00 3 26,700.00
 1,400.00 1,400.00 4,800.00
New born 8,000.00 New born 8,300.00
New born 8,300.00 0.5 8,700.00
300.00 300.00 400.00

New born 8,000.00

25,700.00
Cost Gain or Loss

18500 2000

179000

57,600.00
 4,800.00

400.00

8000

70,800.00