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Kirtland Corporation uses a periodic inventory system. At the end of the annual

ID: 2341308 • Letter: K

Question

Kirtland Corporation uses a periodic inventory system. At the end of the annual accounting period, December 31, the accounting records for the most popular item in inventory showed the following:

Compute the amount of ending inventory and cost of goods sold at December 31, under Average cost, First-in, first-out, Last-in, first-out and Specific identification inventory costing methods. For Specific identification, assume that the first sale was selected two-fifths from the beginning inventory and three-fifths from the purchase of January 30. Assume that the second sale was selected from the remainder of the beginning inventory, with the balance from the purchase of May 1. (Do not round intermediate calculations. Round "Average Cost and Specific Identification" answers to 2 decimal places.)

Average Cost FIFO LIFO Specific Identification Ending Inventory Cost of Goods Sold Transactions Units 330 Unit Cost $4.00 Beginning inventory, January 1 Transactions during the year: a. Purchase, January 30 b. Purchase, May 1 c. Sale ($6 each) d. Sale ($6 each) 230 390 (90) (630) 4 2.70 5.00

Explanation / Answer

Average cost method

Cost of goods sold

Ending inventory

FIFO Method

Cost of goods sold

Ending inventory

LIFO Method

Cost of goods sold

Cost of goods sold

Specific Identification method

Cost of goods sold

Ending inventory

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Weighted average cost per unit = ((330*$4)+(230*$2.70)+(390*$5))/(330+230+390) Weighted average cost per unit = $4.10