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Shania Twain Company was formed on December 1, 2013. The following information i

ID: 2461843 • Letter: S

Question

Shania Twain Company was formed on December 1, 2013. The following information is available from Twain’s inventory records for Product BAP.

Units
Unit Cost
January 1, 2014 (beginning inventory) 756 $ 7
Purchases:
   January 5, 2014 1,512 8
   January 25, 2014 1,638 9
   February 16, 2014 1,008 10
   March 26, 2014 756 11


A physical inventory on March 31, 2014, shows 2,016 units on hand.

Prepare schedules to compute the ending inventory at March 31, 2014, under FIFO inventory methods. (Round answer to 0 decimal places, e.g. 2,760.)

FIFO
Ending Inventory at March 31, 2014
$

Prepare schedules to compute the ending inventory at March 31, 2014, under LIFO inventory methods. (Round answer to 0 decimal places, e.g. 2,760.)

LIFO
Ending Inventory at March 31, 2014
$

Explanation / Answer

(a)                                          Shania Twain Company

COMPUTATION OF INVENTORY AT MARCH 31, 2014

FIFO INVENTORY METHOD

March 31, 2014

Units

Unit Cost

Total Cost

March 26, 2014

756

$11.00

$ 8,316

February 16, 2014

1008

$10.00

$10,080

January 25, 2014 (portion)

   252

  $9.00

$ 2,268

March 31, 2014, inventory

2016

$20,664

(b)                                          Shania Twain Company

COMPUTATION OF INVENTORY AT MARCH 31, 2014

LIFO INVENTORY METHOD

March 31, 2014

Units

Unit Cost

Total Cost

Beginning inventory

756

$7.00

$ 5,292

January 5, 2014 (portion)

1260

$8.00

$10,080

March 31, 2007, inventory

2,016

$15,372

(a)                                          Shania Twain Company

COMPUTATION OF INVENTORY AT MARCH 31, 2014

FIFO INVENTORY METHOD

March 31, 2014

Units

Unit Cost

Total Cost

March 26, 2014

756

$11.00

$ 8,316

February 16, 2014

1008

$10.00

$10,080

January 25, 2014 (portion)

   252

  $9.00

$ 2,268

March 31, 2014, inventory

2016

$20,664

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