这是一份manchester曼切斯特大学BMAN20081作业代写的成功案例
For KDL, the weighted average cost would be
$$
\$ 321,600 / 7,600 \text { units }=\$ 42.3158 \text { per unit }
$$
Cost of goods sold using the weighted average cost method would be
$$
5,600 \text { units at } \$ 42.3158=\$ 236,968
$$
Ending inventory using the weighted average cost method would be
$$
2,000 \text { units at } \$ 42.3158=\$ 84,632
$$
BMAN20081 COURSE NOTES :
is sold, it is sold from the top of the stack, so the last lumber in is the first lumber out. Theoretically, a company should choose this method under U.S. GAAP if the physical inventory flows in this manner. ${ }^{23}$ Under the LIFO method, in the KDL example, it would be assumed that the 2,000 units remaining in ending inventory would have come from the first quarter’s purchases: 26
Ending inventory 2,000 units at $\$ 40$ per unit $=\$ 80,000$
The remaining costs would be allocated to cost of goods sold under LIFO:
Total costs of $\$ 321,600$ less $\$ 80,000$ remaining in ending inventory $=\$ 241,600$
Alternatively, the cost of the last 5,600 units purchased is allocated to cost of goods sold under LIFO:
1,900 units at $\$ 45$ per unit $+2,200$ units at $\$ 43$ per unit $+1,500$ units at $\$ 41$ per unit $=\$ 241,600$