Hello Seif,
Your mistake was on the calculation of the consumption of Direct Materials. You need to first calculate the WAC of all units, get to the COGM/unit and then multiply by the number of units.
So, (1 000*6,5€ + 2 000*8€) / 3 000, which would get you a COGM/unit of 7,5€
Then you just have to multiply by the 2 500 units used, and you would get 18 750€ instead of 18 500€.
Good study!
Your mistake was on the calculation of the consumption of Direct Materials. You need to first calculate the WAC of all units, get to the COGM/unit and then multiply by the number of units.
So, (1 000*6,5€ + 2 000*8€) / 3 000, which would get you a COGM/unit of 7,5€
Then you just have to multiply by the 2 500 units used, and you would get 18 750€ instead of 18 500€.
Good study!