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Chapter 5
4.2 Last in, first out
Date Receipts Issues Balance
Qty Per Value Qty Per Value Qty Value
unit unit
01/08 150 $150
03/08 200 $1.20 $240 350 $390
09/08 200 $1.20 $240 100 $100
50 $1.00 $50
–––– –––– ––––
250 $1.16 $290
13/08 250 $1.30 $325 350 $425
16/08 200 $1.30 $260 150 $165
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