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9. A company reports the following beginning inventory and purchases, and it end

ID: 2463701 • Letter: 9

Question

9. A company reports the following beginning inventory and purchases, and it ends the period with 30 units in inventory:

Beginning inventory

100 units at $10 cost per unit

Purchase 1

40 units at $12 cost per unit

Purchase 2

20 units at $14 cost per unit

Based on this data, perform the following tasks:

Compute ending inventory using the first-in, first-out periodic system.

Compute cost of goods sold using the last-in, first-out periodic system.

Beginning inventory

100 units at $10 cost per unit

Purchase 1

40 units at $12 cost per unit

Purchase 2

20 units at $14 cost per unit

Explanation / Answer

FIFO method of Inventory Valuation units unit price total value begening inventory 100 10 1000 purchase 1 40 12 480 purchase 2 20 14 280 total value of units in inventory 160 1760 less sales 130 fifo method of inventory begening inventory 100 10 1000 1360 purchase 1 30 12 360 closing inventory at fifo 30 400 purchase 1 10 12 120 purchase 2 20 14 280 LIFO method of Inventory Valuation FIFO method of Inventory Valuation units unit price total value begening inventory 100 10 1000 purchase 1 40 12 480 purchase 2 20 14 280 total value of units in inventory 160 1760 less sales 130 fifo method of inventory purchase 2 20 14 280 1460 purchase 1 40 12 480 begening inventory 70 10 700 closing inventory at fifo 30 300 begening inventory 30 10 300