2.9 Comparison of all Four Methods
Comparison of All Four Methods, Perpetual
The outcomes for gross margin, under each of these different cost assumptions, is summarized in Figure 2.101.
![Comparison between Specific ID, FIFO, LIFO, and AVG respectively: Sales Revenue 11,340 minus the costs under each method: 7,260, 7,200, 7,380, or 7,253 equals Gross Margin under each method of 4,080, 4,140, 3,960, or 4,087.](https://psu.pb.unizin.org/app/uploads/sites/236/2020/07/figure-2.101.jpeg)
The outcomes for gross margin, under each of these different cost assumptions, is summarized in Figure 2.101.