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Now that operations for outdoor clinics and TEAM events are running smoothly, Su

ID: 2503507 • Letter: N

Question

Now that operations for outdoor clinics and TEAM events are running smoothly, Suzie thinks of another area for business expansion. She notices that a few clinic participants wear multiuse (MU) watches. Beyond the normal timekeeping features of most watches, MU watches are able to report temperature, altitude, and barometric pressure. MU watches are waterproof, so moisture from kayaking, rain, fishing, or even diving up to 100 feet won

Now that operations for outdoor clinics and TEAM events are running smoothly, Suzie thinks of another area for business expansion. She notices that a few clinic participants wear multiuse (MU) watches. Beyond the normal timekeeping features of most watches, MU watches are able to report temperature, altitude, and barometric pressure. MU watches are waterproof, so moisture from kayaking, rain, fishing, or even diving up to 100 feet won

Explanation / Answer

Table showing Computation of Cost of Goods Sold<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" />

Date

Particulars

Amount

(in $)

Amount

(in $)

Jul.

31

40 watches @ $150 per Watch.

6,000

6,000

Aug.

22

10 watches @ $150 per Watch.

1,500

20 watches @ $160 per Watch.

3,200

4,700

Nov.

20

20 watches @ $160 per Watch.

3,200

70 watches @ $170 per Watch.

11,900

15,100

Dec.

8

10 watches @ $170 per Watch.

1,700

30 watches @ $180 per Watch.

5,400

7,100

Total Cost of Goods Sold

32,900

Total Cost of Goods Sold for the second half of the year 2013 is $ 32,900

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