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Based on the information below what would the ending inventory and the cost of g

ID: 2511111 • Letter: B

Question

Based on the information below what would the ending inventory and the cost of goods sold be for Gargleblaster Inc (GI) under the following cost flow assumptions?

                                                                          Ending Inventory                  Cost of Goods Sold

         1.         LIFO (periodic inventory method)    $                                                                  $                                                   

2.         FIFO (periodic inventory method) $ $                                                   

3.         LIFO (perpetual inventory method) $ $                                                   

4.         FIFO (perpetual inventory method) $ $                                                                                                         

                                                          Quantity   Cost per Unit                Total

            Beginning Inventory               200 units         $10                              2,000

            January Purchases                   300 units         $12                              3,600

            March Purchases                     500 units         $15                              7,500

            August Purchases                   500 units         $15                              7,500

            December Purchases               200 units         $20                              4,000

                                                            1,700 units                                          24,600

There were 1,200 units sold during the year, half in May, and the others in September. No units were lost, stolen, or spoiled.

Explanation / Answer

Answer-

Prepetual FIFO Method

cost of Goods sold

200units*$10=2000

300Units*$12=3600

100 Units*$15=1500

400 Unist *$15=6000

200 Units*$15=3000

Ending Inventory

300 Units*15=$4500

200 Units*15=$3000

2) As per LIFO method

500 unist*$15=7500

100unist*$12=1200

500units*$15=7500

100units*$12=1200

Total

200 Units*$20=4000

100 units*$12=1200

200 units*$10=2000

Month Purchase Sold Opening Inventory 200 units*$10=$2000 January 300 units*$12=$3600 March 500 Units*$15=$7500 May 600 units Augest 500 units*$15=$7500 Setember 600 units December 200 units*$20=$4000 Total 1700 units 1200 units
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