Problem: Article: Average cost is not only an acceptable reporting method but also can be a helpful way to think about the products in your inventory over a longer scale of time. Add all inventory purchase prices for a single product type together and divide by the number of products purchased to get the average cost. For example, $1.00 + $1.50/2 = $1.25 average cost. If instead your company purchases raw materials and then produces its own inventory, this process will require some subjective judgement. Set aside a time period and a number of inventory units produced. Add the total cost (often estimated) of both the materials and the labor specifically used to make the product. Now divide by the total inventory units produced in that time. Always be certain you are abiding by the appropriate laws and regulations governing your company's accounting practices as there are regulations governing how to compute inventory cost of produced goods. This cost will certainly vary by product but may vary with the same product over time. Note the amount of inventory on hand at the start date and again at the end date. Multiply the average cost by the difference between your beginning and ending inventory. The total spent on widgets is $1.25 x 20 widgets = $25. With 15 widgets sold, the total COGS under this method is $18.75 (15 x $1.25). Companies use the average cost method when their products are easily substituted or physically indistinguishable from each other, such as commodities like minerals, oil and gas. Most companies that use the Average Cost Reporting Method compute the average cost of goods on a quarterly basis.
Summary: Find out the average cost of purchased inventory. Find out the average cost of the goods you produced. Take a physical inventory count. Calculate COGS using the average cost.

INPUT ARTICLE: Article: This is perfect for dealing with recurring noise that's short-lived. Instead of getting worked up over the sound of your neighbor's hour-long clarinet lesson, try putting on a pair of headphones with your favorite music. This will drown out the sound that's bothering you, and you can go back to focusing on whatever you enjoy. If you're feeling really upset, put on calming music, like classical music or the blues. If you're trying to watch TV, get a pair of wireless headphones or turn on your television's closed captioning. If your neighbors are routinely noisy while you're trying to sleep, try putting a white noise machine in your bedroom. These machines emit a soft sound, like static, rushing water, or nature sounds, that can gently help drown out unwanted sounds from upstairs. You can find white noise machines at most home stores, anywhere that sells baby gear, or online. For louder sounds that you can't drown out with a white noise machine, earplugs may help you get some peace. Industrial-strength foam earplugs form to the shape of your ear canal, blocking out sounds more effectively than other kinds. You can buy earplugs from drug stores and home improvement stores. If nothing else works, ask your landlord about options for soundproofing your ceiling. Most soundproofing options involve placing a second layer of material over your existing ceiling. While this may not completely block out all of the sounds from your noisy neighbor, it can cut down on it significantly. Some options include installing acoustic tiles held in place by a metal grid, adding a second layer of sheetrock onto the ceiling, or painting the ceiling with a dampening product like Green Glue. Soundproofing will not be an option in all cases, but it can be worth it to talk to your landlord to see if they'll approve the changes.

SUMMARY: Put on headphones with music for sounds that don't last long. Try a white noise machine to drown out softer sounds. Wear earplugs if you need more peace while you sleep. Soundproof your ceiling for a more permanent solution.

In one sentence, describe what the following article is about: Depending on the layout of your room, you may have little choice as to where the screen must go, but if possible, choose a wall that has no direct light, as light on the screen will make the image look washed out. If you must choose a wall that receives direct light, consider an ambient light rejecting projector screen or, if you're painting your screen on the wall, you can use ambient light rejecting paint (available at hardware stores). You might also consider buying blackout curtains for your windows. This will again depend upon the layout of your room. If you only have a couch and some chairs in the room (i.e. not theater-style seating in rows), an appropriate height would be between 24 and 36 inches (61 and 91.5 centimetres) off the floor. If you have multiple rows in your home theatre, you'll want to have the screen a bit higher so that people who aren't in the front row can still properly see whatever images or films you are projecting on to the screen. When deciding on how far above the floor to place the screen, always keep the screen size in mind, as starting it too high off the ground might not leave enough room for the entire screen. This will be the height and width on which you wish to project the images from your projector. Keep the measurements handy, as you will need them while calculating where to mount your projector. Most projectors can create a high-quality 100-in. (254-cm, or 8.33-foot) image, so if you're unsure of what size of screen to get and your room can accommodate it you should be safe with something close to 100 in.
Summary: Decide on the best location for the screen. Decide on your screen height. Know your screen size.

In one sentence, describe what the following article is about: The Forest Longhorn Beetle and its larvae are only found on trees in the forest. Look for large bore holes that can be up to 10 mm (3/8 inch) across, much larger than most household woodworms. Note that tunnels will be very discreet and run against the grain of the wood. Waney Edge Borer woodworm can be found in wood that has bark on it, and is rarely found in homes. Look for borer dust with bun-shaped pellets around the bark areas from the boring holes. The holes are usually around 2 mm (1/16 inches) in diameter. Ambrosia Beetle woodworm is generally found in the forest; this woodworm can't survive in treated lumber, and only lives outdoors. Unlike other woodworm species, the adult does the tunneling, going against the grain and deep into the wood. Look for black-colored tunnels that are evident after trees are damaged or wood is cut (in a lumber yard, for example.) Wood Boring Weevil woodworm can be found in wood damaged by fungal decay. You can identify this woodworm by looking for tiny holes with ragged bore holes and coarse dust. Look for tunnels that run against the grain and often break the surface of the damaged wood. Powder post woodworm is generally found in seasoned hardwood, which is usually only found in furniture factories and lumber yards. These woodworms tunnel along the grain of the wood, and don't attack old wood (wood that is more than 15 years old). Look for tiny entry and exit bore holes no larger than 2 mm (1/16 inch), and loose, flour-like dust. Deathwatch Beetle woodworm can be found in hardwood, (usually oak), that is partially decayed. Look for bore holes that measure up to 3 mm (1/8 inch) across, and boring dust containing large bun-shaped pellets that are visible without any magnification. If possible, inspect the interior of the wood; more extensive damage occurs inside the wood than what is visible externally.
Summary:
Look for the Forest Longhorn Beetle woodworm. Search for Waney Edge Borer woodworm. Spot Ambrosia Beetle woodworm. Look for Wood Boring Weevil woodworms. Detect Powder Post Beetle woodworm. Look for Deathwatch Beetle woodworm.