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紫同学2018-01-23 20:40:51

During 2009, Accent Toys Plc., which began business in October of that year, purchased 10,000 units of a toy at a cost of ₤10 per unit in October. The toy sold well in October. In anticipation of heavy December sales, Accent purchased 5,000 additional units in November at a cost of ₤11 per unit. During 2009, Accent sold 12,000 units at a price of ₤15 per unit. what would Accent’s cost of goods sold be under the weighted average cost method? A. ₤120,000. B. ₤122,000. C. ₤124,000. 问一下老师,这道题怎么计算啊?麻烦给一下计算过程。谢谢啦。

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Sinny2018-01-24 15:43:05

同学你好,首先要求存货的平均成本,即(10,000*10+5,000*11)/15,000=10.33,卖出了12,000件,那么相乘就得到COGS等于124,000

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OK,谢谢顾老师

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