A simple but basic maths question. 10 points for the right answer.?
You want to buy 5 Kgs of Apple. You went to a shop. His price was Rs 120/- per Kg, but he has only a stock of 3 Kgs. So you bought 3 Kg apples from him.
You went to next shop. He has sufficient stock, but his price is Rs 150/- per Kg. You bought another 2 K Kg from him.
You came back home. And you want to enter it in your books as a single entry.
Item : Apples
Qty : 5 Kgs
Average unit Price : ???
Total Price : ???
回答 (4)
Average unit price
= Rs (120 × 3 + 150 × 2) / (5 kg)
= Rs 132/kg
Total price
= Rs (120 × 3 + 150 × 2)
= Rs 660
120 Rs * 3 = 360 Rs
150 Rs * 2 = 300 Rs
300 Rs + 360 Rs = 660 Rs
3 kg + 2 kg = 5 kg
660 Rs / 5 kg = 132 Rs/kg
Average Unit Price = 132 Rs/kg
Total Price = 660 Rs
Can't it also be (120+150)/2=270/2=135 Rs/ kg?
3 kg @ Rs 120/kg = Rs 360
2 kg @ Rs 150/kg = Rs 300
Thus, 5 kg cost Rs 660 (total cost), or Rs 132/kg on average
收錄日期: 2021-05-01 13:06:14
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