紫同學(xué)
2018-01-23 20:40During 2009, Accent Toys Plc., which began business in October of that year, purchased 10,000 units of a toy at a cost of ?10 per unit in October. The toy sold well in October. In anticipation of heavy December sales, Accent purchased 5,000 additional units in November at a cost of ?11 per unit. During 2009, Accent sold 12,000 units at a price of ?15 per unit. what would Accent’s cost of goods sold be under the weighted average cost method? A. ?120,000. B. ?122,000. C. ?124,000. 問一下老師，這道題怎么計(jì)算?。柯闊┙o一下計(jì)算過程。謝謝啦。
所屬：CFA Level I 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2018-01-24 15:43
該回答已被題主采納
同學(xué)你好，首先要求存貨的平均成本，即（10,000*10+5,000*11）/15,000=10.33，賣出了12,000件，那么相乘就得到COGS等于124,000
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追問
OK，謝謝顧老師
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