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Periodic Inventory Using FIFO, LIFO, and Weighted Average Cost Methods The units

ID: 2436324 • Letter: P

Question

Periodic Inventory Using FIFO, LIFO, and Weighted Average Cost Methods The units of an item available for sale during the year were as follows: Jan. 1 Inventory 6 units at $50 $300 Aug. 7 Purchase 17 units at $52 884 Dec. 11 Purchase 11 units at $53 583 34 units $1,767 There are 19 units of the item in the physical inventory at December 31. The periodic inventory system is used. Determine the inventory cost using (a) the first-in, first-out (FIFO) method; (b) the last-in, first-out (LIFO) method; and (c) the weighted average cost method (round per unit cost to two decimal places and your final answer to the nearest whole dollar). a. First-in, first-out (FIFO) $ b. Last-in, first-out (LIFO) $ c. Weighted average cost $

Periodic Inventory Using FIFO, LIFO, and Weighted Average Cost Methods

The units of an item available for sale during the year were as follows:

There are 19 units of the item in the physical inventory at December 31. The periodic inventory system is used. Determine the inventory cost using (a) the first-in, first-out (FIFO) method; (b) the last-in, first-out (LIFO) method; and (c) the weighted average cost method (round per unit cost to two decimal places and your final answer to the nearest whole dollar).

Jan. 1 Inventory 6 units at $50 $300 Aug. 7 Purchase 17 units at $52 884 Dec. 11 Purchase 11 units at $53 583 34 units $1,767

Explanation / Answer

Determine the inventory cost using (a) the first-in, first-out (FIFO) method; (b) the last-in, first-out (LIFO) method; and (c) the weighted average cost method

a) First in first out = (11*53+8*52) = 999

b) Last in first out = (6*50+13*52) = 976

c) Weighted average cost = (1767/34) = 51.97*19 = 987

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