| Month of the year | IBt | xt | dt | IEt | Production cost (US$) | Inventory carrying cost (US$) | Accumulated cost (US$) |
| 1 | 5 | 0 | 3 | 2 | 0.00 | 1612.62 | 1612.62 |
| 2 | 2 | 4 | 5 | 1 | 122,866.36 | 691.12 | 125,170.10 |
| 3 | 1 | 10 | 10 | 1 | 307,165.90 | 460.75 | 432,796.75 |
| 4 | 1 | 12 | 12 | 1 | 368,599.08 | 460.75 | 801,856.58 |
| 5 | 1 | 12 | 12 | 1 | 368,599.08 | 460.75 | 1,170,916.41 |
| 6 | 1 | 12 | 7 | 6 | 368,599.08 | 1612.62 | 1,541,128.11 |
| 7 | 6 | 0 | 5 | 1 | 0.00 | 1612.62 | 1,542,740.73 |
| 8 | 1 | 7 | 7 | 1 | 215,016.13 | 460.75 | 1,758,217.61 |
| 9 | 1 | 10 | 10 | 1 | 307,165.90 | 460.75 | 2,065,844.26 |
| 10 | 1 | 12 | 12 | 1 | 368,599.08 | 460.75 | 2,434,904.09 |
| 11 | 1 | 12 | 12 | 1 | 368,599.08 | 460.75 | 2,803,963.92 |
| 12 | 1 | 5 | 5 | 1 | 153,582.95 | 460.75 | 2,958,007.62 |
| Total |
| 96 | 100 |
| 2,948,792.64 | 9214.98 | 2,958,007.62 |