Purchases Sales 20 units at $50 15 units at $60 35 units at $40 35 units at $45 85 units at $30 85 units at $35
Purchases
Sales = (15 * 60) + (35 * 45) + (85 * 35) = 5,450
COGSFIFO = (20 * 50) + (35 * 40) + (80 * 30) = 4,800GMFIFO: $5,450 − 4,800 = $650
COGSLIFO = (15 * 50) + (35 * 40) + (85 * 30) = 4,700GMLIFO: $5,450 − $4,700 = $750
COGSAverage = (20 * 50) + (35 * 40) + (85 * 30) = 4,9504,950*135 / 140 = 4,773.21GMCost Average: $5,450 − $4,773.21 = $676.79
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