Are you trying to figure out what costs of equivalent units of production are equal to in periodic inventory system? An online cost accounting tutor can explain how to calculate cost of goods manufactured and cost of goods available for sale under time driven activity based costing or lifo perpetual inventory method. No matter if you are a CIMA student or your college homework is about analysis of variance or CVP, if you are stuck in material price variance or how contribution margin ratio formula works, hire a cost accounting tutor now.