It is a method for inventory valuation or delivery cost calculation, where even if inventory with different number of units is accept, a calculation can be performed by weighing quantity to the unit price. For example, the unit is 1 day, 7 days, 15 days, or 24 days in the right-side figure, meaning different number of units is accepted. In this case, the inventory valuation (9091) is calculated by dividing the total acceptance cost (25,000) by the total acceptance quantity (110), and then multiplying it by remaining value (40) in Weighted Average Method.

(25,000÷110)×40＝9091