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Question - Sheffield Ltd. had a beginning inventory on January 1 of 250 units of product SXL at a cost of $159 per unit. During the year, purchases were as follows:
Units
Unit Cost
Total Cost
Mar. 15
700
$152
$106,400
July 20
500
145
72,500
Sept. 4
450
136
61,200
Dec. 2
100
125
12,500
Sheffield uses a periodic inventory system. At the end of the year, a physical inventory count determined that there were 200 units on hand.
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