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1.Calculate the final inventory value for RAC Corp based on individual inventory

ID: 2452013 • Letter: 1

Question

1.Calculate the final inventory value for RAC Corp based on individual inventory items.

2. Record the journal entry to write-down inventory assuming the allowance method is used.

RAC Corp sells refrigerators and dishwashers. Information related to the inventory of RAC Corp is provided belotw Net Realizable Value Less a Net Replacement Realizable Normal Profit Value Cost Cost Margin erator Models Elite Standard Economy 0,000 70,000 100,000 110,000 75,000 80.000 100,000 90,000 60,000 70,000 80,000 90,000 Dishwasher Model Pro Residential 95,000 150,000 140,000 85,000 170,000 92,000 155,000 80,000

Explanation / Answer

RAC Corp Inventory valuation Refrigerator Model Cost Replacement Cost Net Realizable Value Net Realizable Value less normal profit margin Value to be considered as closing value Write down required Elite          80,000              70,000           80,000                                            60,000                      70,000      10,000 Standard       100,000            110,000         100,000                                            70,000                      70,000      30,000 Economy          90,000              75,000           90,000                                            80,000                      80,000      10,000 Final inventory Refrigerator                   220,000      50,000 Diswashers Pro       150,000            140,000         170,000                                          155,000                   150,000                -   Residential          95,000              85,000           92,000                                            80,000                      85,000      10,000 Final Inventory value dish washer                   235,000      10,000 Total Inventory value                   455,000      60,000 Write Down -Refrigerator      50,000 Wrte Down dishwasher      10,000 Total write down      60,000 JV entry inventory write down on allowance basis Account Dr $ Cr $ Loss on Inventory write down          60,000 Accowance for obsolete Inventory              60,000