All employment at will states recognize certain statutory exceptions to the Doctrine, while many also recognize one or more common-law exceptions. Both types of exceptions render the Doctrine inapplicable when discharging employees.
View Full Document. 1  3.13 The account classification method of cost estimation involves identifying costs as being of a particular type and analysing their past behaviour to understand the expected cost in the future.
Under the 'Average Cost Method', it is assumed that the cost of inventory is based on the average cost of the goods available for sale during the period. The average cost is computed by dividing the total cost of goods available for sale by the total units available for sale.