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Weighted Average Cost Flow Method Under Perpetual Inventory System The following

ID: 2446750 • Letter: W

Question

Weighted Average Cost Flow Method Under Perpetual Inventory System

The following units of a particular item were available for sale during the calendar year:

Jan. 1

Inventory

4,000 units at $20

Apr. 19

Sale

2,500 units

June 30

Purchase

6,000 units at $24

Sept. 2

Sale

4,500 units

Nov. 15

Purchase

1,000 units at $25

The firm uses the weighted average cost method with a perpetual inventory system. Determine the cost of merchandise sold for each sale and the inventory balance after each sale. Present the data in the form illustrated in Exhibit 6. Round unit cost to two decimal places, if necessary.

Schedule of Cost of Merchandise Sold

Weighted Average Cost Flow Method

Purchases

Cost of Merchandise Sold

Inventory

Date

Quantity

Unit Cost

Total Cost

Quantity

Unit Cost

Total Cost

Quantity

Unit Cost

Total Cost

Jan. 1

4,000

$20

$80,000

Apr. 19

2,500

$20

$50,000

1,500

20

30,000

June 30

6,000

$24

$144,000

7,500

23.2

174,000

Sept. 2

4,500

23.2

104,400

3,000

23.2

69,600

Nov. 15

1,000

25

25,000

4,000

38.6

154,400

Dec. 31

Balances

$154,400

4,000

$

$

some of the answer are not correct

Jan. 1

Inventory

4,000 units at $20

Apr. 19

Sale

2,500 units

June 30

Purchase

6,000 units at $24

Sept. 2

Sale

4,500 units

Nov. 15

Purchase

1,000 units at $25

Explanation / Answer

nov 15 and Dec 31 entry are wrongs ,please make following corrections since purchase entry for nov 15 is correct I have left that column Cost of Merchandise sold inventory Date Qty unit total Qty unit total cost cost cost cost 15-Nov 4000 23.65 94600 31-Dec Balances 6500 154,400 4,000 23.65 94600

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