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AMIS 525

buy

weighted average
inventory cost flow model
units
10
15
25

25

unit cost
$7.50
$5.00
unit weigted
average cost
6

$75
$75
$150

$150

note: simple average [ [7.5 + 5] / 2 = 6.25 ] is not valid

buy

units
10
15
25

25

buy

units
5
20
25

25
buy

units
5
10
10
25

25

unit cost
$3.00
$8.00
unit weigted
average cost
6

unit cost
$3.00
$6.75
unit weigted
average cost
6
unit cost
$4.00
$6.00
$7.00
unit weigted
average cost
6

$30
$120
$150

$150

$15
$135
$150

$150

$20
$60
$70
$150

$150