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3. Beginning inventory, purchases and sales data for tennis rackets are as follo

ID: 2374766 • Letter: 3

Question

3.     Beginning inventory, purchases and sales data for tennis rackets are as follows:

Apr 3

Inventory

12 units

@

$45

     11

Purchase

13 units

@

$47

     14

Sale

18 units

     21

Purchase

9 units

@

$60

     25

Sale

10 units


Complete the inventory cost card assuming the business maintains a perpetual inventory system and calculates the cost of merchandise sold and ending inventory using FIFO.


Purchases

Cost of
Merchandise Sold


Inventory

Date

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

Balances

Apr 3

Inventory

12 units

@

$45

     11

Purchase

13 units

@

$47

     14

Sale

18 units

     21

Purchase

9 units

@

$60

     25

Sale

10 units

Explanation / Answer

SOLUTION - http://tinypic.com/r/3006rnr/5

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