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 (also called the average cost method) provides that the average unit cost is included in the cost of goods sold. Weighted-average (average cost) inventory costing method assumes that the average cost of inventories is to be recognized as the cost of goods sold.In order to determine the weighted-average, you need to add all costs of items on hand and divide the result by the number of items.In our example, the calculation is as follows: ($5,000 + $5,500) Ã· 2 = $5,250. This amount will be charged to the cost of goods sold when an item is sold.n order to determine the weighted-average, you need to add all costs of items on hand and divide the result by the number of items. In our example, the calculation is as follows: ($5,000 + $5,500) Ã· 2 = $5,250. This amount will be charged to the cost of goods sold when an item is sold.