A B C D E F G H I

Current Date Lot GAN Invoice Item Rate O/B Qty Total Price Issued
1-Sep-18 Lot A GAN 1 Invoice1 Item 01 10 10 100 0
1-Sep-18 Lot B GAN 2 Invoice1 Item 01 10 10 100 0
1-Sep-18 Lot C GAN 3 Invoice2 Item 01 10 10 100 0
1-Sep-18 Lot D GAN 4 Invoice4 Item 01 20 10 200 0
Total 40 500 0

Unit Rate for WAM(Weighted Average Method)= Sum of (C/B Value)/ Sum of (C/B Quantity)

L= Sum of (K) / Sum of ( J)

A B C D E F G H I
Current Date Lot GAN Invoice Item Rate O/B Qty Total Price Issued
2-Sep-18 Lot A GAN 1 Invoice1 Item 01 14 10 140 8
2-Sep-18 Lot B GAN 2 Invoice1 Item 01 10 10 100 0
2-Sep-18 Lot C GAN 3 Invoice2 Item 01 10 10 100 0
2-Sep-18 Lot D GAN 4 Invoice4 Item 01 10 10 100 0
2-Sep-18 Lot E GAN 5 Invoice5 Item 01 30 10 300 0
Total 50 740 8

Now if Lot E with Invoice 5 received of the same Item 01 with unit rate of Rs. 20 then the Unit rate as p
A1 B1 C1 D1 E1 F1 G1 H1 I1
Current Date Lot GAN Invoice Item Rate O/B Qty Total Price Issued
24-Nov-18 Lot A GAN 1 Invoice1 Item 01 8 10 80 5
24-Nov-18 Lot B GAN 2 Invoice1 Item 01 5 19 95 2
24-Nov-18 Lot C GAN 3 Invoice2 Item 01 6 11 66 2
24-Nov-18 Lot D GAN 4 Invoice4 Item 01 3 12 36 10
24-Nov-18 Lot E GAN 5 Invoice5 Item 01 15 20 300 0
Total 72 577 19

K1= Sum of (J1) / Sum of ( I1)

 J C/B (Value)K(F*J) Buying L
(UAR)Unit M (L*J)
C/B (Value)
C/B Quantity Rate Rate Avg Rate
10 100 12.5 125
10 100 12.5 125
10 100 12.5 125
10 200 12.5 125
40 500 500

C/B Value)/ Sum of (C/B Quantity)

/ Sum of ( J)

J K L M
C/B Quantity C/B (Value) (UAR)Unit Rate C/B (Value)
2 28 14.952380952 29.9047619048 1st 11:00 AM
10 100 14.952380952 149.5238095238
10 100 14.952380952 149.5238095238 3rd 3:00 PM 0 qty
10 100 14.952380952 149.5238095238
10 300 14.952380952 149.5238095238 2 nd 1:00 PM
42 628 628

rate of Rs. 20 then the Unit rate as per WAM will become Rs. 9.15
J1 K1 L1 M 12.5 5
C/B Quantity C/B (Value) (UAR)Unit Rate C/B (Value) 62.5
5 40 9.1509433962 45.7547169811 437.5
17 85 9.1509433962 155.5660377358
9 54 9.1509433962 82.358490566
2 6 9.1509433962 18.3018867925
20 300 9.1509433962 183.0188679245
53 485 485

/ Sum of ( I1)
 A B C D E F G H I J K
Current Date Lot GAN Invoice Item Rate O/B Qty Total Price Issued C/B Quantity C/B (Value)
2-Sep-18 Lot A GAN 1 Invoice1 Item 01 15 10 150 0 10 150
2-Sep-18 Lot B GAN 2 Invoice1 Item 01 15 10 150 0 10 150
2-Sep-18 Lot C GAN 3 Invoice2 Item 01 15 10 150 0 10 150
2-Sep-18 Lot D GAN 4 Invoice4 Item 01 15 10 150 0 10 150
2-Sep-18 Lot E GAN 5 Invoice5 Item 01 15 0 0 0 0 0
Total 40 600 0 40 600
 L M
(UAR)Unit Rate C/B (Value)
15 150 1st 11:00 AM
15 150
15 150 3rd 3:00 PM
15 150
15 0 2 nd 1:00 PM
600
 A B C D E F G H I J

Current Total C/B

Date Lot GAN Invoice Item Rate O/B Qty Price Issued Quantity
1-Sep-18 Lot A GAN 1 Invoice1 Item 01 12 10 120 0 10
1-Sep-18 Lot B GAN 2 Invoice1 Item 01 10 10 100 0 10
1-Sep-18 Lot C GAN 3 Invoice2 Item 01 10 10 100 0 10
1-Sep-18 Lot D GAN 4 Invoice4 Item 01 10 10 100 0 10
Total 40 420 0 40

Current Total C/B

Date Lot GAN Invoice Item Rate O/B Qty Price Issued Quantity
2-Sep-18 Lot A GAN 1 Invoice1 Item 01 10.5 10 105 0 0
2-Sep-18 Lot A GAN 1 Invoice1 Item 01 10.5 10 10 0
2-Sep-18 Lot B GAN 2 Invoice1 Item 01 10.5 10 105 0 10
2-Sep-18 Lot C GAN 3 Invoice2 Item 01 10.5 10 105 0 10
2-Sep-18 Lot D GAN 4 Invoice4 Item 01 10.5 10 105 0 10
2-Sep-18 Lot E GAN 5 Invoice5 Item 01 20 20 400 0 20
Total 50 420 10 30

Current Total C/B

Date Lot GAN Invoice Item Rate O/B Qty Price Issued Quantity
2-Sep-18 Lot A GAN 1 Invoice1 Item 01 14.3 10 143 0 0
2-Sep-18 Lot A GAN 1 Invoice1 Item 01 14.3 10 10 0
2-Sep-18 Lot B GAN 2 Invoice1 Item 01 14.3 1 14.3 0 1
2-Sep-18 Lot B GAN 2 Invoice1 Item 01 14.3 10 143 7 3
2-Sep-18 Lot C GAN 3 Invoice2 Item 01 14.3 10 143 0 10
2-Sep-18 Lot D GAN 4 Invoice4 Item 01 14.3 10 143 0 10
2-Sep-18 Lot E GAN 5 Invoice5 Item 01 14.3 20 286 0 20
Total 51 586.3 17 24
 K L M

C/B
(Value)
(UAR)Uni (L*J) Avg
C/B (Value) (F*J) Buying Rate t Rate Rate
120 10.5 105
100 10.5 105
100 10.5 105
100 10.5 105
420 420

C/B
(Value)
(UAR)Uni (L*J) Avg
C/B (Value) (F*J) Buying Rate t Rate Rate
0 14.3 0
0 14.3 0
105 14.3 143
105 14.3 143
105 14.3 143
400 14.3 286
715 429

C/B
(Value)
(UAR)Uni (L*J) Avg
C/B (Value) (F*J) Buying Rate t Rate Rate
0 14.3 0
0 14.3 0
14.3 14.3 14.3
42.9 14.3 42.9
143 14.3 143
143 14.3 143
286 14.3 286
629.2 343.2