## Answers

Date | Purchases qty | Unit cost | Total cost | COGS qty | Unit cost | Total COGS | Inventory Qty | Unit cost | Total |

Dec.1 | 120 | 35 | 4,200 | ||||||

Dec.10 | 60 | 37 | 2,220 | 120 | 35 | 4,200 | |||

60 | 37 | 2,220 | |||||||

Dec.12 | 84 | 35 | 2,940 | 36 | 35 | 1,260 | |||

60 | 37 | 2,220 | |||||||

Dec.14 | 36 | 35 | 1,260 | ||||||

36 | 37 | 1,332 | 24 | 37 | 888 | ||||

Dec.20 | 54 | 39 | 2,106 | 24 | 37 | 888 | |||

54 | 39 | 2,106 | |||||||

Dec.31 | 24 | 37 | 888 | ||||||

12 | 39 | 468 | 42 | 39 | 1,638 | ||||

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