The toy sold well in October

问题如下：

During 2009, Accent Toys Plc., which began business in October of that year, purchased 10,000 units of a toy at a cost of ₤10 per unit in October. The toy sold well in October. In anticipation of heavy December sales, Accent purchased 5,000 additional units in November at a cost of ₤11 per unit. During 2009, Accent sold 12,000 units at a price of ₤15 per unit. what would Accent’s cost of goods sold be under the weighted average cost method?

选项：

₤120,000.

₤122,000.

₤124,000.

解释：

C is correct.

Under the weighted average cost method:

$155,000/15,000 units = ₤10.3333 × 12,000 units = ₤124,000.

解析：当年采购的所有的存货花的成本=10000*10+5000*11=₤155,000，平均到每一件存货的成本是155,000/(10000+5000)= ₤10.3333，这就是weighted average cost，再乘以当年卖掉的存货数量就是COGS= ₤10.3333*12000=₤124,000。