## Answers

Compute the April 30 inventory and the April cost of goods sold using the average-cost method. Ending Inventory $14,452 Cost of goods sold $21,678 Explanation: Units Available Units Sold Units in Ending Inventory (1,000 – 600) | 1,000 units 600 units 400 units Average-cost method (i) Ending Inventory Units Unit Cost 400 $36.13 Total Cost $14,452 (ii) Cost of goods sold Units Unit Cost $36.13 600 Total Cost $21,678

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