The following lots of a particular commodity were available for sale during the year: 
The firm uses the periodic system and there are 25 units of the commodity on hand at the end of the year.
What is the amount of the inventory at the end of the year using the average cost method?
Definitions:
Bipolar Disorder
A mental health condition characterized by extreme mood swings that include emotional highs (mania or hypomania) and lows (depression).
Symptoms
Signs or indications of a disease or condition, experienced by an individual and reported during medical assessment.
Unusual Behavior
Actions or reactions that deviate significantly from what is considered normal or typical within a given culture or society.
Mental Disorder
A wide range of conditions that affect mood, thinking, and behavior, often diagnosed according to guidelines based on symptoms, distress, and impairment of functioning.
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