Musica y Mas

FIFO
Transactiones: Inventory Balance:

Date Units Layer 1 Layer 2 Total

1-May 10 10
6-May -6 -6
8-May 14 14
13-May -4 -4
30-May -7 -7
0 7 7
Cost $ 91.00 $ 95.00
7 $ - $ 665.00 $ 665.00

Calculation of Cost of Good Sold: Units Dollars

Beg. Inventory 10 $ 910.00
Purchases 14 $ 1,330.00
Goods avaliable 24 $ 2,240.00
Ending Inventory -7 -$ 665.00
COGS 17 $ 1,575.00

Equipos Electricos y Mucho Mas

LIFO
Transactiones: Inventory Balance:

Date Units Layer 1 Layer 2 Total

1-May 12 12
6-May -6 -6
8-May 11 11
13-May -4 -4
30-May -2 -2
6 5 11
Cost $ 125.00 $ 110.00
11 $ 750.00 $ 550.00 $ 1,300.00

Calculation of Cost of Good Sold: Units Dollars

Beg. Inventory 12 $ 1,500.00
Purchases 11 $ 1,210.00
Goods avaliable 23 $ 2,710.00
Ending Inventory -11 -$ 1,300.00
COGS 12 $ 1,410.00
 Musica y Mas

Transactiones: Running Balance

Date Units Cost T0tal Units

1-May 8 $ 82.00 $ 656.00 8
6-May -3 $ 82.00 -$ 246.00 5
8-May 20 $ 83.00 $ 1,660.00 25
13-May -4 $ 82.80 -$ 331.20 21
30-May -6 $ 82.80 -$ 496.80 15
15 $ 1,242.00

Cost of Good Sold: Units Dollars

Beg. Inventory 8 $ 656.00
Purchases 20 $ 1,660.00
Goods avaliable 28 $ 2,316.00
Ending Inventory -15 -$ 1,242.00
COGS 13 $ 1,074.00
unning Balance Averange

Cost Cost
$ 656.00 $ 82.00
$ 410.00 $ 82.00
$ 2,070.00 $ 82.80
$ 1,738.80 $ 82.80
$ 1,242.00 $ 82.80