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1. During ZipCo’s first year of operation, it purchases $125,000 of inventory on

ID: 2534960 • Letter: 1

Question

1. During ZipCo’s first year of operation, it purchases $125,000 of inventory on account. If ending inventory is $25,000, and sales are $150,000, what is ZipCo’s first-year gross profit? a. $25,000 b. $50,000 c. $75,000 d. $100,000

2. For the year, FlabCo has beginning inventory of $120,000 and net purchases of $70,000. A year-end physical count of inventory shows $110,000 in inventory. On FlabCo’s income statement, COGS is: a. $190,000 b. $180,000 c. $80,000 d. $40,000

3. For the year, your company's gross profit is $250,000, sales are $320,000 and ending inventory is $75,000. If net purchases are $100,000, then COGS is: a. $70,000 b. $95,000 c. $110,000 d. $130,000

4. During AdCo’s first year of operations, it purchases $125,000 of inventory on account for a total of $105,000. If AdCo’s ending inventory is $25,000 and sales are $150,000, what is the cost of goods sold? a. $25,000 b. $50,000 c. $75,000 d. $100,000

5. For the year, your company's sales are $305,000, the gross profit is $250,000, and ending inventory is $75,000. If net purchases are $100,000, beginning inventory must have been: a. $30,000 b. $55,000 c. $85,000 d. $120,000

Explanation / Answer

1. gross profit is NET SALE - COST OF GOODS SOLD

$150000-(125000-25000) = $50000 therefore option B is correct

2.cost of goods sold is OPENING+PURCHASES-CLOSING

$120000+$70000-$110000 = $80000 therefore option C is correct

3.cost of goods sold is NET SALES - GROSS PROFIT

$320000-$250000 = $70000 therefore option A is correct

4.THERE IS NO OPENING STOCK,OUT OF $125000 PURCHASES BALANCE IN THE CLOSING INVENTORY IS $25000 THEREFORE COST OF GOODS SOLD IS $100000

5.OPENING INVENTORY IS

cost of goods sold = $305000-$250000 = $55000

purchases+closing inventory-cost of goods sold = opening inventory

$100000+$75000-$55000 = $120000