Cost Accounting Solved Problems


The records of Derajat Manufacturing Co. Ltd. show the following data relative to material no: E-4:
Balance: February,        1, 1967            700 units at Rs. 20.50
Purchases: February     3, 1967            800 units at Rs. 21.00
                                    12, 1967          400 units at Rs. 22.00
                                    24, 1967          200 units at Rs. 21.50
Issued: February           2, 1967            500 units
                                    18, 1867          600 units
                                    28, 1967          200 units
Required: Calculate the moving average cost of the material issued and also calculate the cost of inventory balance.
Solution:
Cost of materials issued:


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