Perpenual Enventory Using Beginning inventory punchases and
Solution
Date
Quantity Purchased
Purchases Unit Cost
Purchases Total Cost
Quantity Sold
Cost of Merchandise sold unit cost
Cost of Merchandise sold Total cost
Inventory Quantity
Inventory Unit cost
Inventory Total cost
Apr 1
72
46
3312
Apr 10
47
46
2162
(72 – 47)
=25
46
1150
Apr 15
31
49
1519
25
46
1150
31
49
1519
Apr 20
25
46
1150
(31 – 9)
=22
49
1078
9
49
441
Apr 24
14
49
686
(22 – 14)
=8
49
392
Apr 30
21
52
1092
8
49
392
21
52
1092
Apr 30
Balance
4439
1484
| Date | Quantity Purchased | Purchases Unit Cost | Purchases Total Cost | Quantity Sold | Cost of Merchandise sold unit cost | Cost of Merchandise sold Total cost | Inventory Quantity | Inventory Unit cost | Inventory Total cost | 
| Apr 1 | 72 | 46 | 3312 | ||||||
| Apr 10 | 47 | 46 | 2162 | (72 – 47) =25 | 46 | 1150 | |||
| Apr 15 | 31 | 49 | 1519 | 25 | 46 | 1150 | |||
| 31 | 49 | 1519 | |||||||
| Apr 20 | 25 | 46 | 1150 | (31 – 9) =22 | 49 | 1078 | |||
| 9 | 49 | 441 | |||||||
| Apr 24 | 14 | 49 | 686 | (22 – 14) =8 | 49 | 392 | |||
| Apr 30 | 21 | 52 | 1092 | 8 | 49 | 392 | |||
| 21 | 52 | 1092 | |||||||
| Apr 30 | Balance | 4439 | 1484 | 



