General question about cost price

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Hi there,

I have a company and i have a question about how to determine the cost price of the goods.

We buy a lot of Lego pieces for a fixed price. This lot contains thousands of piece of different kinds of Lego. We sell the pieces individually. The sales price of each piece of Lego is different.

How do we calculate the cost price of each Lego piece?

1. Use the sales price of each piece to determine what it has cost relative to the sales price of the other pieces. The more the sales price is the more the cost price has been.

2. Divide the total cost price by the amount of pieces and give every piece an averag cost price.

Could you tell me what would be the most accurate way of calculating the cost price? Or tell me if there is a better way.

And please explain why one or the other is wrong.

We are a small company and need help to end the discussion.
 

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