Weighted average cost of capital. Represents the combined cost of the sources of finance ulilized by the business

Weighted average cost formula
The inventory costing method where inventory and cost of goods are priced at the weighted average cost of all similar items available for sale during the period. The average inventory cost may be calculated under the periodic inventory system, or as each inventory is purchased at cost different than the average cost under the perpetual inventory system, depending upon the circumstances of the entity.

Work performed and capitalized
The cost of direct and indirect labor incurred by an entity and capitalized in the inventory account.

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