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The inventory data for an item for November are: Nov 1 Beginning inventory: 20 u

ID: 2496714 • Letter: T

Question

The inventory data for an item for November are:

Nov 1 Beginning inventory: 20 units at $60

Nov 4 Sold: 10 units

Nov 10 Purchased: 30 units at $63

Nov 17 Sold: 20 units

Nov 30 Purchased: 10 units at $66

A. Using the perpetual inventory system, costing by the LIFO method, what is the cost of the merchandise inventory of 30 units on November 30th?

B. Using the perpetual inventory system, costing by the FIFO cost method, what is the cost of the merchandise inventory of 30 units on November 30th?

C. Using the perpeptual inventory system, costing by the average cost method, what is the cost of the merchandise inventory of 30 units on November 30?

D. Using the periodic inventory system, costing by the LIFO method, what is the cost of the merchandise inventory of 30 units on Nov.30?

E. Using the periodic inventory system, costing by the FIFO method, what is the cost of the merchandise inventory of 30 units on Nov.30?

F. Using the periodic inventory system, costing by the average cost method, what is the cost of the merchandise inventory of 30 units on Nov.30?

Explanation / Answer

Answer:

A. Using the perpetual inventory system, costing by the LIFO method, what is the cost of the merchandise inventory of 30 units on November 30th?

=10 units @60=600

=10 units @63=630

=10 units @66=660

Total 30 units=1890

B. Using the perpetual inventory system, costing by the FIFO cost method, what is the cost of the merchandise inventory of 30 units on November 30th?

=20 units @63=1260

=10 units @66=660

Total 30 units=1920

C. Using the perpeptual inventory system, costing by the average cost method, what is the cost of the merchandise inventory of 30 units on November 30?

Calculation of avergae cost=((20*60)+(30*63)+(10*66))/(20+30+10)

=(1200+1890+660)/60=62.5

=30 units @ 62.5=$1875

D. Using the periodic inventory system, costing by the LIFO method, what is the cost of the merchandise inventory of 30 units on Nov.30?

=10 units @60=600

=10 units @63=630

=10 units @66=660

Total 30 units=1890

E. Using the periodic inventory system, costing by the FIFO method, what is the cost of the merchandise inventory of 30 units on Nov.30?

=20 units @63=1260

=10 units @66=660

Total 30 units=1920

F. Using the periodic inventory system, costing by the average cost method, what is the cost of the merchandise inventory of 30 units on Nov.30?

Calculation of avergae cost=((20*60)+(30*63)+(10*66))/(20+30+10)

=(1200+1890+660)/60=62.5

=30 units @ 62.5=$1875

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