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SUPERVALU reported the following data in its annual report. Compute SUPERVALU\'s

ID: 2486855 • Letter: S

Question

SUPERVALU reported the following data in its annual report. Compute SUPERVALU's inventory turnovers for 2011 and 2012, using: Cost of sales and LIFO inventory. Cost of sales and FIFO inventory. Some firms calculate inventory turnover using sales rather than cost of goods sold in the numerator. Calculate SUPERVALU'S 2011 and 2012 turnover, using: Sales and LIFO inventory. Sales and FIFO inventory. Describe the method that SUPERVALU'S appears to use. State which method you would choose to evaluate SUPERVALU'S performance. Justify your choice.

Explanation / Answer

1.

Inventory turnovers = cost of goods sold / average inventory

Average inventory = (Beginning inventory + ending inventory ) /2

Inventories turnover LIFO For 2011 = 29,124 / (2342+2270)/2 = 12.63 times

Inventories turnover LIFO for 2012= 28,010 / (2150+ 2270)/2 = 12.67 times

Inventories turnover FIFO For 2011 = 29,124 / (2606+2552)/2 = 11.29 times

Inventories turnover FIFO for 2012= 28,010 / (2552+2492)/2 = 11.11 times

2.

Inventories turnover = sales / inventory

Inventories turnover LIFO For 2011 = 29,124 / 2270 = 12.83 times

Inventories turnover LIFO for 2012= 28,010 / 2150 = 13.03 times

Inventories turnover FIFO For 2011 = 29,124 / 2552= 11.41 times

Inventories turnover FIFO for 2012= 28,010 / 2,492 = 11.24 times

3.