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Problem - Sheridan Inc. is a retailer operating in British Columbia. Sheridan uses the perpetual inventory method. All sales returns from customers result in the goods being returned to inventory; the inventory is not damaged. Assume that there are no credit transactions; all amounts are settled in cash. You are provided with the following information for Sheridan Inc. for the month of January 2020.
Date
Description
Quantity
Unit Cost or Selling Price
January 1
Beginning inventory
100
$17
January 5
Purchase
147
20
January 8
Sale
114
30
January 10
Sale return
10
January 15
55
22
January 16
Purchase return
5
January 20
93
34
January 25
24
Required - Calculate the Moving-average cost per unit at January 1, 5, 8, 10, 15, 16, 20, & 25.
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