Answer:
The amount of the cost of goods sold for this sale is $386
Explanation:
For computing the cost of goods sold, first, we have to find out the per unit of the cost which is shown below:
Per unit of cost = (Total purchase cost) ÷ (total units purchased)
where,
Total purchased units = Number of units × purchase price per unit + Number of units × purchase price per unit
= 30 units × $11 + 35 units × $13
= $330 + $455
= $785
And, the total units purchased equal to
= 30 units + 35 units
= 65 units
Now put these values to the above formula
So, the per unit would equal to
= $785 ÷ 65 units
= $12.07 per unit
So, the cost of goods sold equal to
= Number of units sold × per unit
= 32 units × $12.07 per unit
= $386.46
