This image of a CD-R demonstrates some of the visible features of an audio CD, including the lead-in, program area, and lead-out. A microscopic spiral of digital information begins near the disc's middle and ends near the edge.
The weighted average cost per unit is therefore $257.78 ($116,000 Ã· 450 units.). The ending inventory valuation is $45,112 (175 units Ã $257.78 weighted average cost), while the cost of goods sold valuation is $70,890 (275 units Ã $257.78 weighted average cost).The sum of these two amounts (less a rounding error) equals the $116,000 total actual cost of all purchases and beginning inventory.eighted Average Method Overview. The weighted average method is used to assign the average cost of production to a product. Weighted average costing is commonly used in situations where: 1  Inventory items are so intermingled that it is impossible to assign a specific cost to an individual unit.
The weighted average method is an inventory costing method that assigns average costs to each piece of inventory when it is sold during the year. Retailers and other businesses that keep and sell inventory must keep track of the cost of inventory on hand as well as the cost of inventory that was sold.