Formular for cost of individual sold item using fifo

Hello, I know how to get COGS using FIFO and that is now my problem. I need to know how to calculate cost price of the product I sell using FIFO.

EXAMPLE
DAY 1 >> I bought 50 items for 21usd
DAY 2 >> I bought 50 items for 23usd
DAY 3 >> I sold 60 items.

Now I want to know the UNIT COST that will be used for those 60 items. When I get it I will multiply by those 60 items and then I will reduce my remaining total inventory value by that amount. I know the way to get COGS in total but I need the UNIT COST to be multiplied by those 60 items.

It should NOT be VBA or Macro

I have attached the excel file so you can help me on the formula on the YELLOW shaded column.

Thank you in advance, I got help here from others issues before and I expect to get again. Thank you

Hello xfile and Welcome to Excel Forum.
I imagine that it is just a 'translation' thing but "It should NOT be VBA or Macro" is pretty demanding when you are asking people to volunteer their time to help.
The attached copy of the file shows a proposed formula based solution that employs a large number of helper columns which may be moved and/or hidden for aesthetic purposes.
The formula to fill the 'Unit Price' column is: =IF(H4="","",SUMPRODUCT(M4:Z4,M$3:Z$3)/H4)
The dates, quantities and unit prices in the helper columns are populated using formulas similar to: =INDIRECT(ADDRESS(COLUMN(D:D),ROW(3:3)))
The light blue portion of the helper columns is populated using: =IF($H4="","",MIN(M$2-SUM(M3:M$4),$H4-SUM($L4:L4)))
Let us know if you have any questions.

You're Welcome. Thank You for the feedback and for marking the thread as 'Solved'. I hope that you have a blessed day.

Administrative Note:

Welcome to the forum.

We are happy to help, however whilst you feel your request is similar to this thread, experience has shown that things soon get confusing when answers refer to particular cells/ranges/sheets which are unique to your post and not relevant to the original.

Please see Forum Rule #4 about hijacking and start a new thread for your query.

If you are not familiar with how to start a new thread see the FAQ: How to start a new thread