Particulars

Beginning inventory (Last month's inventory will be the current month's inventory
Add: Units produced
Less: Units sold
Ending inventory

Particulars
Ending inventory
Multiply: Inventory cost per unit
Total cost of ending units (a)
Financing rate (12%/12 months = 1%) (b)
Inventory financing cost ( c = a*b)
October November December January
0 1,775 2,550 775
3,325 3,325 3,325 3,325 13,300
1,550 2,550 5,100 4,100
1,775 2,550 775 0

October (November (December ($January ($)

1,775 2,550 775 0
4 4 4 4
7100 10200 3100 0
1% 1% 1% 1%
71 102 31 0