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erpetual Inventory Using FIFO Beginning inventory, purchases, and sales data for

ID: 2405443 • Letter: E

Question

erpetual Inventory Using FIFO Beginning inventory, purchases, and sales data for portable DVD players are as follows: Apr. 1Inventory 51 units @ $62 40 units 26 units @ $64 17 units 11 units 31 units @ $67 Sale 10 15 Purchase 20 Sale 24 30 Purchase Sale The business maintains a perpetual inventory system, costing by the first-in, first-out method. Determine the cost of the merchandise sold for each sale and the inventory balance after each sale, presenting the data in the form illustrated in Exhibit 3. a. Under FIFO, if units are in inventory at two different costs, enter the units with the LOWER unit cost first in the Cost of Merchandise Sold Unit Cost column and in the Inventory Unit Cost column. Cost of the Merchandise Sold Schedule First-in, First out Method Portable DVD Players

Explanation / Answer

Schedule :

11

26

62

64

682

1664

11

6

62

64

682

384

9

31

64

67

576

2077

b) Based upon the preceding date inventory will be lower using last in first out method.

Date Quantity purchase Purchase unit cost Purchase total cost Quantity sold Cost of merchandise sold unit cost Cost of merchandise sold total cost Inventory quantity Inventory unit cost Inventory total cost Apr 1 51 62 3162 Apr 10 40 62 2480 11 62 682 Apr 15 26 64 1664

11

26

62

64

682

1664

Apr 20

11

6

62

64

682

384

20 64 1280 Apr 24 11 64 704 9 64 576 Apr 30 31 67 2077

9

31

64

67

576

2077

Apr 30 Balance 4250 2653