A company has decided to switch from using the FlFO method of inventory valuation to using the average cost method (AVCO). In the first accounting period where the change is made, opening inventory valued by the FlFO method was $53,200. Closing inventory valued by the AVCO method was $59,800. Total purchases and during the period were $130,500. Using the continuous AVCO method, opening inventory would have been valued at $30,200. What is the cost of materials that should be included in the statement of profit or loss for the period?
根据企业会计准则第28号——会计政策、会计估计变更和前期差错更正（2006）-第二章 会计政策-第五条，这种情况下改变会计政策的决定不属于会计政策变更，因为这是对初次发生的或不重要的交易或事项采用新的会计政策。因此，转换从先进先出法（FIFO）到加权平均成本法（AVCO）被视为一项会计估计变更，而非会计政策变更。
在计算利润表中的材料成本时，我们需要确定因会计政策变更而产生的调整。根据提供的信息，采用FIFO法，期初库存价值为$53,200，期末库存（按AVCO计算）为$59,800，而如果一直采用AVCO，期初库存价值会被认为是$30,200。因此，材料成本耗用（销售）为：
期初FIFO库存 - 期初AVCO库存 = $53,200 - $30,200 = $23,000
总购入材料 = $130,500
因此，材料成本应计入利润表的部分为：
总购入材料 - （期初FIFO库存 - 期初AVCO库存）= $130,500 - $23,000 = $107,500
所以，根据AVCO方法，该期间应计入利润表的材料成本为$107,500。
