Answer:
COGS 6,786.75
Explanation:
First, We calculate the beginning inventory:
5,496 x 1/3 = 1,832 bottles x $1 February = $ 1,832
5,495 x 1/3 = 1,832 bottles x $1.25 March = $ 2,748
5,495 x 1/3 = 1,832 bottles x $1.75 April = $ 3,206
Second, We start subtract the first units from the sales until get zero
sales 4,925
-1,832 february bottles 1,832
3,093
-1,832 march bottles 2,748
1,261
-1,261 April bottles x 1.75 = 2,206.75
0
Third, we add them to get the COGS
COGS 6,786.75