Weighted Average Inventory Valuation Requires Complete Unit and Cost Data

Steps:

• Identify total units available: opening inventory units + purchases (100 + 120), but opening units unknown.
• Identify total cost: opening cost + $3600 +$5760, but opening cost unknown.
• Calculate weighted average cost per unit: total cost ÷ total units (requires opening data).
• Value issue: 250 units × average cost per unit (cannot compute without opening details).

Why B is correct:

• Not applicable; insufficient data to confirm any option.

Why the others are wrong:

• A, C, D: All require assuming unstated opening inventory units and costs, violating standard AVCO needing full information.

Not enough information. Final answer: Not enough information.