Winganon Company began 2020 with 6,500 units of its principal product. The cost of each unit is $8.25. Merchandise transactions for the month of January 2020 are as follows: Purchases
Date of Purchase Units Unit Cost Total Cost
Jan. 7 9,000 $ 8 $ 72,000
Jan. 21 10,000 $ 9 $ 90,000
Totals 19,000 $ 162,000
Includes purchase price and cost of freight.
Sales
Date of Sale Units
Jan. 2 6,000
Jan. 13 9,000
Jan. 25 8,500
Total 23,500
required:
compute the number and total cost of unit available for sale in the year 2020?

25,500 units

Cost of goods available for sale is $215,625.00

Explanation:

The available for sale units in the year is the sum of opening stock of inventory and  purchases made in the course of the year as spelt below:

                              Quantity    Price per unit $            total value $

Opening stock         6,500          8.25                        53,625.00  

Purchases(Jan7)      9,000          8.00                        72,000.00

Purchases(Jan 21)    10,000        9.00                        90,000.00

Total                        25,500                                          215,625.00  

The total number of goods available for sale is 25,500 units

The total cost of goods available for sale is $215,625

The cost of goods sold would then be the costs of goods available for sale less the value of closing stock of inventory

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answer; by looking at total product,marginal product,and changes in both after changes in inputs