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Richardson Company cans a variety of vegetable-type soups. Recently, the company

ID: 2446728 • Letter: R

Question

Richardson Company cans a variety of vegetable-type soups. Recently, the company decided to value its inventories using dollar-value LIFO pools. The clerk who accounts for inventories does not understand how to value the inventory pools using this new method, so, as a private consultant, you have been asked to teach him how this new method works.

He has provided you with the following information about purchases made over a 6-year period.

You have already explained to him how this inventory method is maintained, but he would feel better about it if you were to leave him detailed instructions explaining how these calculations are done and why he needs to put all inventories at a base-year value.

Compute the ending inventory for Richardson Company for 2010 through 2015 using dollar-value LIFO.

Please explain the answer!


Explanation / Answer

Ending Inventory for Richardson Company for 2010 through 2015 using Dollar Value LIFO

Dollar Value Inventory

Dec 31 2010 = 57300 x 1 .00 = $57300

Dec 31 2011 = 57300 x 1 .00 = $57300

52500 x 1.35 =$70875

Dec 31 2011 = 57300+70875=$128175

Dec 31 2012 57300 x 1 .00 = 57300

37500 x 1.35 = 50625

Dec 31 2012 = 57300+50625 = $107925

Dec 31 2013

57300 x 1.00 = 57300

37500x 1.35 = 50625

7000 x 1.67 = 11690

Dec 31 2013 = $119615

Dec 31 2014

57300 x 1.00 = 57300

37500x 1.35 = 50625

7000 x 1.67 = 11690

11800 x 1.80 = 21240

VAlue = $140855

Dec 31 2015

57300 x 1.00 = 57300

37500x 1.35 = 50625

7000 x 1.67 = 11690

28000 x 1.80 =50400

VAlue = $170015

  

Date Inventory at End -of - Year Prices Price Index(Percentage) Inventory at Base Year Prices Change from Prior Year Dec 31 2010 57300 100 57300 0 Dec31 2011 148230 135 148230/1.35 =109800 52500 Dec 31 2012 145992 154 145992/1.54=94800 (15000) Dec 31 2013 170006 167 =170006/1.67=101800 7000 Dec 31 2014 204480 180 =204480/1.80 =113600 11800 Dec 31 2015 241428 186 241428/1.86=129800 (16200)
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