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On December 31, a physical count reveals 15 units on hand.
Problem 1: Assume a perpetual system. Under the moving-weighted-average-cost method, what would the cost of goods sold for the first sale (20 units) be valued at?
A. $135
B. $164
C. $105
D. $115
Beginning inventory 10 units at $7 each
March 18 purchase 15 units at $9 each
Sale 20 units at $15 each
June 10 purchase 20 units at $10 each
Sale 12 units at $15 each
October 30 purchase 12 units at $11 each
Sale 10 units at $16 each
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