The Formula for the Average Cost Method of Inventory Valuation $$\text { Average Cost Per Unit } = \frac { \text { cost of goods available for sale } } { \text { total units available for sale } }$$

The formula for the average cost method of inventory valuation is as follows:
? $$\text { Average Cost Per Unit } = \frac { \text { cost of goods available for sale } } { \text { total units available for sale } }$$ ?