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Lower of Cost or Market ( for the Lower cost or market in items I tried 18,12,17

ID: 2423116 • Letter: L

Question

Lower of Cost or Market

( for the Lower cost or market in items I tried 18,12,17 this numbers are not the answer. Can someone help me with this please.)

Palmquist Company has five different inventory items that it values by the lower of cost or market rule. The normal markup on all items is 20% of cost. The following information is obtained from the company's records:

Required:

Compute the lower of cost or market value for each item. Round your answers to the nearest cent.

Compute the total inventory value if the lower of cost or market is applied to each individual item.
$ ?

Compute the total inventory value if the lower of cost or market is applied to the inventory as a whole.
$ ?


Compute the lower of cost or market value for each item if the Palmquist Company uses IFRS. Round your answers to the nearest cent.


Item Lower of
Cost or Market
1 $ 9.10 2 7.80 3 13.50 4 ? 5 25

Explanation / Answer

Original cost > Replacement > NRV

total inventory value, if the lower of cost or market is applied to each individual item

=500*$9.10+400*$7.80+300*$13.50+200*$17+100*$25=$17,620

total inventory value if the lower of cost or market is applied to the inventory as a whole

Inventory based on cost=500*$10+400*$8+300*$15+200*$18+100*$25=$18,800

Inventory based on Replacement cost=500*$9.10+400*$8.1+300*$13.5+200*$12+100*$25.5=$16,790

Inventory based on NRV=500*$9.2+400*$7.8+300*$14+200*$17+100*$25.30=$17,850

Inventory value=$18,800 or $17,850 whichver is lower=$17,850

Item Lower of cost or Market value 1 $9.10 2 $7.80 3 $13.50 4 $17 5 $25