Exercise 1) Evaluation of Inventory:
A company has collected the following data from the purchase and use of heating fuel from its Business Statistics department for inventory management of the previous year:
Date Amount purchased (liters) Purchase Price (EUR/liter)
12.1.2006 15000 0,80
14.2,2006 20000 0,75
25.3.2006 6000 0,81
28.6.2006 18000 0,90
29.8.2006 33000 0,76
Date Amount used/consumed (liters)
a) Calculate the cost/use of material sold for the material(energy):
Based on the following evaluation methods:
– average price
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