The difference between the physical inventory on hand at the end of the accounting period and the ending balance of inventory is called sales returns inventory shrinkage FOB destination purchase discount Question 24 (5 points) Under the weighted-average method for inventory costing, the cost per unit is determined by dividing the cost of goods available for sale by the number of units available dividing the cost of goods available for sale by the number of units in beginning inventory multiplying the cost of goods available for sale by the ending weighted-average cost of the previous accounting period