After all, before that capability, âIt used to be that girls would bring a suitcase of Girl Scout cookies when they went to visit grandma,â says Anna Maria ChÃ¡vez, CEO of Girl Scouts of the USA. âThe number one reason people donât buy Girl Scout cookies is because they canât find a Girl Scout.
Average Costs Edit. 1  Definition. 2  Average cost is equal to total cost divided by the number of goods produced (the output quantity, Q). 3  It is also equal to the sum of average variable costs (total variable cost divided by Q) plus average fixed costs (total fixed costs divided by Q).
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.