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Nine Company uses FIFO to account for inventory. Nine Company\'s inventory consi

ID: 2406422 • Letter: N

Question

Nine Company uses FIFO to account for inventory. Nine Company's inventory consists of two products: Product A and Product B. For each product, costs to sell include sales commissions of 10% of the selling price and shipping costs equal to 5% of the selling price. The accounting system revealed the following information as of December 31, 2018.

Determine the amount that Nine Company should report for inventory for Product B as of December 31, 2018.

Product Units Cost per unit Price per unit A 1,000 $40 $60 B 1,500 90 100

Explanation / Answer

Product Units Cost PU Price Per Unit A 1000 40.00 60.00 B 1500 90.00 100.00 Calculation of NRV for Each of the products: Product Price Per Unit Sales Commission Shipping Costs NRV A 60.00 6.00 3.00 51.00 B 100.00 10.00 5.00 85.00 Inventory Valuation at the end should be done on lower of Cost or NRV: Product Cost PU NRV Valuation A 40.00 51.00 40.00 (Cost or NRV) B 90.00 85.00 85.00 (Cost or NRV) Inventory Reporting: Product Units Valuation Valuation A 1000 40.00 40,000 B 1500 85.00 1,27,500 Answer for B is 127500/-

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