Tại sao phải kết hợp giữa dân chủ và tập trung ?

Instructions are listed below

Explanation:

Giving the following information:

Jan. 1 Inventory 10 units at $32

Feb. 17 Purchase 15 units at $33

Jul. 21 Purchase 17 units at $34

Nov. 23 Purchase 5 units at $35

There are 9 units of the item in the physical inventory on December 31.

A) FIFO (first-in, first-out)

Inventory= 5*35 + 4*34= $311

B) LIFO (last-in, first-out)

Inventory= 9*32= $41

C) Weighted average cost method

Total Cost= 10*32 + 15*33 + 17*34 + 5*35= $1,568

Total units= 47 units

Weighted average cost= 1568/47= $33.36

Inventory= 33.36*9= $300.24