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edugen.wileyplus.com WileyPLUS ACC 201/202: Financial and Hanegerial Accounting

ID: 2414331 • Letter: E

Question

edugen.wileyplus.com WileyPLUS ACC 201/202: Financial and Hanegerial Accounting ( ) andt, Financial & Hanagerial Accounting, 2e STANDARD VIEW PR?NTER VERSION BACK Kaleta Company reports the following for the month of June Unit $6 12 Purchase 540 7 une 1 oventory 270 $1,620 23 Purchase 40583,240 30 Inventory135 | Assume a sale of ?84 units oorred on Are Sfor a seling price of Sg and sale of 486 units on.ne 27 for $10. Calculate cost of goods available for sale The cost of goods available for sale akulate Mong-Aveage unit cout for une 1, 12, 15, 23 & 27. (Aound answers to 3 decinal places, e.g. 2.52 une 12s une 15 s une 23 s une 27 s h ut no-assumpton, u ing·perpetual inventory systen. (Round rage Cak Ate the eostofthe e ang inventory and the cost of goods so d for The cost ending invertory The cost of goods sold by accessing this Question Assistance, you will learn whle you ean points based on the Point Potential Policy set by your instructor Question Attempts: O of 2 used SAVE FOR LATER Cnn.rmu?

Explanation / Answer

Answer 1. Cost of Goods Available for Sale Date Explanation Units Unit Cost Total Cost Jun-1 Op. Inventory             270.0                 6.00      1,620.00 Jun-12 Purchases             540.0                 7.00      3,780.00 Jun-23 Purchases             405.0                 8.00      3,240.00 Total             1,215      8,640.00 Answer 2. Perpetual Inventory Method FIFO Date Purchases Cost of Goods Sold Balance Unit Cost Total Unit Cost Total Unit Cost Total 1-Jun            270         6.000    1,620.00 12-Jun                      540             7.000        3,780.00            270         6.000    1,620.00            540         7.000    3,780.00            810    5,400.00 15-Jun                270         6.000    1,620.00            216         7.000    1,512.00                324         7.000    2,268.00                594    3,888.00 23-Jun                      405             8.000        3,240.00            216         7.000    1,512.00            405         8.000    3,240.00            621    4,752.00 27-Jun                216         7.000    1,512.00            135         8.000    1,080.00                270         8.000    2,160.00                486    3,672.00 Total                      945        7,020.00            1,080    7,560.00 LIFO Date Purchases Cost of Goods Sold Balance Unit Cost Total Unit Cost Total Unit Cost Total 1-Jun            270         6.000    1,620.00 12-Jun                      540             7.000        3,780.00            270         6.000    1,620.00            540         7.000    3,780.00            810    5,400.00 15-Jun                540         7.000    3,780.00            216         6.000    1,296.00                  54         6.000       324.00                594    4,104.00 23-Jun                      405             8.000        3,240.00            216         6.000    1,296.00            405         8.000    3,240.00            621    4,536.00 27-Jun                405         8.000    3,240.00            135         6.000       810.00                  81         6.000       486.00                486    3,726.00 Total                      945        7,020.00            1,080    7,830.00 Moving Average Date Purchases Cost of Goods Sold Balance Unit Cost Total Unit Cost Total Unit Cost Total 1-Jun            270         6.000          1,620 12-Jun                      540             7.000              3,780            270         6.000          1,620            540         7.000          3,780            810         6.667          5,400 15-Jun          594.00         6.667          3,960            216         6.667          1,440 23-Jun                      405             8.000              3,240            216         6.667          1,440            405         8.000          3,240            621         7.536          4,680 27-Jun          486.00         7.536          3,663            135         7.536          1,017 Total                      945              7,020            1,080          7,623