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Dark gray cells will be calculated for you. You do not need to enter anything into them.
Inventory costing:
Cost per unit—beginning of period $666.67 $750.00 $750.00 $923.08 $776.60
Cost per unit—end of period $700.00 $750.00 $711.54 $869.57 $756.84
Variance ($33.33) $0.00 $38.46 $53.51 $19.75
Raw materials
70,000 100,000
125,000
200,000 Work in progress
300,000
300,000
350,000
325,000
$600,000
$400,000 $450,000
$375,000