= 19 .
Բ
, :
4 . × $11 = $44;
15 . × $12= $180;
$224
:
$100 + $132 + $180 - $224 = $188.
˲
:
9 . × $11 = $99;
10 . × $10= $100;
$119
:
($100 + $132 + $180) - $199 = $213.
.
= ( $100 + $132 + $180): (10 + 12 +15) =
= $412:37 = $11,135;
19 . × $11,135 = $212
= $412 - $212 = $200.
7.1
), .
FIFO | LIFO | , . | |||
1. | (18 ) | ||||
2. | |||||
3. | |||||
4. | |||||
5. | |||||
6. | |||||
7. | |||||
8. | |||||
9. | (30%) | ||||
10. |
20.11
(10 × $10) + (12 × $11): 22 = $232: 22 = $10,5.
: 8 × 10,5 = $84.
28.11
(14 × $10,5) + (15 × $12): 29 = $327: 29 = $11,3.
: 10 × 11,3 = $113.
: $232 - $84 + $180 - $113 = $215.
Բ
20.11. 8 × 10 = $80;
28.11. 2 × $10 = $20;
-//- 8 × $11 = $88;
: $188.
:
10 +27 18 = 19 .
:
4 × $11 = $44;
15 × $12 = $180;
: $224.
˲
20.11. 8 × $11 = $88;
28.11. 10 × $12 = $120;
: $208.
19 :
5 × $12 = $60;
4 × $11 = $44;
10 × $10 = $100.
: $204.
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