## Answers

Unit | Unit Cost | Total cost | |

Beginning inventory | 4200 | 9 | 37800 |

Purchase 1 | 2000 | 12 | 24000 |

Purchase 2 | 4000 | 8 | 32000 |

Purchase 3 | 2500 | 6 | 15000 |

Purchase 4 | 2300 | 17 | 39100 |

Total | 15000 | 147900 | |

Sales unit = 3000+2100+2200 =7300

Ending inventory unit = 15000-7300 = 7700 Units

Ending inventory = 39100+15000+2900*8 = $77300

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