Assume that J-Mart uses a periodic weighted average inventory system. Calculate the average cost per unit. DateActivity Jan. 1Beginning Inventory15 @ $12 = $180Jun. 5Purchase5 @ $15 = $75Jun. 28Purchase10 @ $18 =$180Jun. 8Sale6 unitsMultiple choice question.$14.50/unit$18/unit$15/unit$16.50/unit
Question
Assume that J-Mart uses a periodic weighted average inventory system. Calculate the average cost per unit. DateActivity Jan. 1Beginning Inventory15 @ 180Jun. 5Purchase5 @ 75Jun. 28Purchase10 @ 180Jun. 8Sale6 unitsMultiple choice question.18/unit16.50/unit
Solution
To calculate the average cost per unit under the periodic weighted average inventory system, you need to add up all the costs of the inventory purchased during the period and divide it by the total number of units.
Here's how you do it:
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Calculate the total cost of inventory: The beginning inventory is 15 units at 180. The first purchase is 5 units at 75. The second purchase is 10 units at 180. Add these up: 75 (first purchase) + 435.
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Calculate the total number of units: The beginning inventory is 15 units. The first purchase is 5 units. The second purchase is 10 units. Add these up: 15 (beginning inventory) + 5 (first purchase) + 10 (second purchase) = 30 units.
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Divide the total cost of inventory by the total number of units: 14.50 per unit.
So, the average cost per unit is $14.50.
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