Jejelaye Plc stock records for 2009 was given below:

Jan 1 received 100 units at N1.00
Jan 8 received 260 units at N1.05
Jan 20 issued 700units at .........
Feb 3 received 400 units at N1.15

What will be the issued price of 700 units, using simple average method

A.

N1.183

B.

N1.025

C.

N1.00

D.

N1.05

Correct answer is B

Simple average method usually add up all receipt prices ahead of the issued material divided by 2