Beginning inventory, purchases, and sales for WCS12 are as follows: Oct. 1 Inventory 300 units at $9
13 Sale 180 units
22 Purchase 380 units at $11
29 Sale 400 units
a. Assuming a perpetual inventory system and using the weighted average method, determine the weighted average unit cost after the October 22 purchase. Round your answer to two decimal places.
$ per unit

b. Assuming a perpetual inventory system and using the weighted average method, determine the cost of goods sold on October 29. Round your "average unit cost" to two decimal places.
$
c. Assuming a perpetual inventory system and using the weighted average method, determine the inventory on October 31. Round your "average unit cost" to two decimal places.
$

WCS12

a. Assuming a perpetual inventory system and using the weighted average method, the weighted-average unit cost after the October 22 Purchase is:

= $10.52.

b. Assuming a perpetual inventory system and using the weighted average method, the cost of goods sold on October 29 is:

= $4,208.

c. Assuming a perpetual inventory system and using the weighted average method, the inventory on October 31 is:

= $1,052.

Explanation:

a) Data and Calculations:

Date        Description         Units  Unit Cost   Total Cost

Oct. 1       Inventory             300         $9            $2,700

Oct. 13    Sale                      (180)

Oct. 22   Purchase             380         $11               4,180

Oct. 29  Sale                     (400)

Weighted-average unit cost after the October 22 Purchase:

Date        Description         Units  Unit Cost   Total Cost

Oct. 1       Inventory             120         $9            $1,080

Oct. 22   Purchase             380        $11               4,180

Total inventory and cost   500                         $5,260

Unit cost = $10.52 ($5,260/500)

Cost of goods sold on October 29 = $4,208 (400 * $10.52)

Ending inventory = $1,052 (100 * $10.52)

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