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.
Weighted Average Cost of Capital is a calculation of the overall cost of capital used by a corporation and is an average representing the total return (in percent) that is expected of an organization on all its assets, debts and ownerâs equity to maintain its current stock price & valuations.eighted Average Cost of Capital is a calculation of the overall cost of capital used by a corporation and is an average representing the total return (in percent) that is expected of an organization on all its assets, debts and ownerâs equity to maintain its current stock price & valuations.