Example: Material with Moving Average Price with Insufficient Stock Coverage

Since only 80 pieces of the material are in stock at the time of invoice receipt, the price difference is debited to the material for 80 pieces only. This means
80 pieces * $0.10 per piece (price difference) = $ 8.00.
The remaining variance (20 pieces * $0.10 per piece = $2) is posted to the account "Expenses from Price Differences".