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n Y netmarble voting po Required information The following information applies t

ID: 2342594 • Letter: N

Question

n Y netmarble voting po Required information The following information applies to the questions displayed below The following information pertains to Mason Company for 2018 130 units 400 units$52 e $se Units purchased Mason sold 440 units at $104 each. All purchases and sales were made with cash Ending inventory consisted of 90 units Operating expenses amounted to $3000 Required o. Compute the gross margin for Mason Company using the following cost flow assumptions: tn IFO, (2) LIFO, and (3) weighted average (Round "Cost per unit" to 2 decimal places and final answers to nearest whole doller amount.) FIFO LIFO Gross margin

Explanation / Answer

Answer

When FIFO is used, cost of goods sold is derived first from earliest purchases, then the next purchase.
Cost of Goods Sold for FIFO for 440 units will be:

130 units x $ 50 = $ 6,500, PLUS
310 units x $ 52 = $ 16,120

Total cost of Goods Sold = 6500 + 16120 = $ 22,620

Gross Margin FIFO = 45,760 – 22620 = $ 23,140

When LIFO is used, cost of goods sold is derived first latest purchases, then the next latest purchase.
Cost of Goods Sold for LIFO for 440 units will be:

400 units x $ 52 = $ 20,800 PLUS
40 units x $ 50 = $ 2,000

Total cost of Goods Sold = 20800 + 2000 = $ 22,800

Gross Margin LIFO = 45,760 – 22800 = $ 22,960

Beginning inventory cost = 130 units x $ 50 = $ 6,500
Cost of purchase = 400 units x $ 52 = $ 20,800

Total cost of goods available for sale = 6500 + 20800 = $ 27,300
Total units available for sale = 130 + 400 = 530 units

Weighted Average Cost per unit = 27300 / 530 = $ 51.51

Cost of Goods Sold = 440 units x $ 51.51 = $ 22,664

Gross margin = 45,760 – 22664 = $ 23,096