Parts Inventory: Moving-Average Cost After Receipts and Issues

Parts Inventory: Moving-Average Cost After Receipts and Issues

Original quantitative topic practice in English. All 24 questions are included in a shuffled order. Each question supplies its own data and model assumptions; use only those assumptions. Choose one answer. Practice target: 20/24, not an official examination pass mark. Keep full intermediate precision. These exercises cover the calculation scope in the title; they do not constitute a full Red Seal examination, trade qualification, site design or operating specification.
1 из 24
Use perpetual weighted-average cost. Opening stock is 60 units at $22 each. Receive 80 at $32 each, then issue 40 units. There are no freight charges or returns. Update average cost at the receipt; an issue uses that average and does not change it. Keep full precision until the final answer. Calculate the new weighted-average unit cost in dollars. Keep intermediate values unrounded; round the final answer to 2 decimal places if needed.