MihsabaHow to use
Calculate weighted unit cost for a stock pool from opening quantity and cost, a new receipt and your selected shared cost.
- Enter matching-period inputs with consistent units: Opening stock units, Opening unit cost, Received units, Received unit cost, Shared cost allocated to the pool
- Weighted cost = (opening quantity × its unit cost + received quantity × its unit cost + shared cost) ÷ total units
- Calculate, then check data definitions and assumptions in the note before comparing with another period.
How it is calculated
Example
100 units costing 10 each plus 200 costing 13 each and shared cost of 150 give 300 units with total cost of 3,750, or 12.5 per unit. Without shared cost, the average is 12.
Important notes
This is a weighted pooling calculation for comparable inventory, not automatic selection of an accounting valuation method or tax rule. Enter the stock actually belonging to the pool and exclude units already issued before pooling. Shared cost is spread over all entered units; do not add it again if already included in unit cost. Tax, freight and damage treatment follows your accounting policy. Total units must exceed zero.
Worked examples and interpreting results
100 units costing 10 each plus 200 costing 13 each and shared cost of 150 give 300 units with total cost of 3,750, or 12.5 per unit. Without shared cost, the average is 12.
| Case | Calculation | Result |
|---|---|---|
| Total cost | 100 × 10 + 200 × 13 + 150 | 3,750 money |
| Unit cost | 3750 ÷ 300 | 12.5 money |
How to check the result
This is a weighted pooling calculation for comparable inventory, not automatic selection of an accounting valuation method or tax rule. Enter the stock actually belonging to the pool and exclude units already issued before pooling. Shared cost is spread over all entered units; do not add it again if already included in unit cost. Tax, freight and damage treatment follows your accounting policy. Total units must exceed zero.
Frequently asked questions
Why not just average the two prices?
The quantities differ. Averaging 10 and 13 gives 11.5, while the 100-unit and 200-unit pool without fees costs 12 per unit.
Is shared cost allocated only to the receipt?
This calculator adds it to pool cost and divides by all pool units. If already in received unit cost, enter zero shared cost.
Are the starting inputs my actual data?
They are only the worked example. Replace them with your data and press Calculate. Editing an input clears the old result.