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Luxury Iron Company began October with 53 units of iron inventory that cos$39 ea

ID: 2481173 • Letter: L

Question

Luxury Iron Company began October with 53 units of iron inventory that cos$39 each. During October the company completed the following inventory transactions: Requirement Prepare a perpetual inventory record using the FIFO method. (Enter the oldest inventory layers first.) Requirement 2.Prepare 3 perpetual inventory record using the LIFO method. (Enter the oldest inventory layers first.) Requirement 3.Prepare a perpetual inventory record using the average-cost method. (Round average cost per unit to the nearest cent are all other amounts to the nearest dollar.) Requirement 4.Determine the company's cost of goods sold for October using FIFO, LIFO, and average cost. The cost of goods sold amount for October using FIFO is. The cost of goods sold amount for October using UFO is $. The cost of goods sold amount for October using average cos: is S .

Explanation / Answer

Requirement 1:

FIFO

Purchases

Cost of Goods Sold

Inventory on Hand

Date

Description

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

1-Oct

Beg Inventory

                  53

                   39.00

             2,067

3-Oct

Sales

                   43

           39.00

        1,677

                       10

           39.00

            390

8-Oct

Purchases

                  83

                   41.00

             3,403

                       83

                 41

         3,403

21-Oct

Sales

                   10

           39.00

            390

                  -  

                   63

           41.00

        2,583

                       20

           41.00

            820

30-Oct

Purchases

                  13

                   45.00

                 585

                       13

                 45

            585

Ending

                149

             6,055

                116

        4,650

                       33

         1,405

Requirement 2:

LIFO

Purchases

Cost of Goods Sold

Inventory on Hand

Date

Description

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

1-Oct

Beg Inventory

                  53

                   39.00

             2,067

3-Oct

Sales

                   43

           39.00

        1,677

                       10

           39.00

            390

8-Oct

Purchases

                  83

                   41.00

             3,403

                       83

           41.00

         3,403

21-Oct

Sales

                   73

           41.00

        2,993

                       10

           41.00

            410

30-Oct

Purchases

                  13

                   45.00

                 585

                       13

           45.00

            585

Ending

                149

             6,055

                116

        4,670

                       33

         1,385

Requirement 3:

Average Cost

Purchases

Cost of Goods Sold

Inventory on Hand

Date

Description

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

1-Oct

Beg Inventory

                  53

                   39.00

             2,067

3-Oct

Sales

                   43

           39.00

        1,677

                       10

           39.00

            390

8-Oct

Purchases

                  83

                   41.00

             3,403

                       93

           40.78

         3,793

21-Oct

Sales

                   73

           40.78

        2,977

                       20

           40.78

            816

30-Oct

Purchases

                  13

                   45.00

                 585

                       33

           42.45

         1,401

Ending

                149

             6,055

                116

        4,654

                       33

42.445422

         1,401

Requirement 4:

The COGS under FIFO

$         4,650

The COGS under LIFO

$         4,670

The COGS Average cost

$         4,654

Requirement 1:

FIFO

Purchases

Cost of Goods Sold

Inventory on Hand

Date

Description

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

1-Oct

Beg Inventory

                  53

                   39.00

             2,067

3-Oct

Sales

                   43

           39.00

        1,677

                       10

           39.00

            390

8-Oct

Purchases

                  83

                   41.00

             3,403

                       83

                 41

         3,403

21-Oct

Sales

                   10

           39.00

            390

                  -  

                   63

           41.00

        2,583

                       20

           41.00

            820

30-Oct

Purchases

                  13

                   45.00

                 585

                       13

                 45

            585

Ending

                149

             6,055

                116

        4,650

                       33

         1,405