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OR FULL SCREEN PRINTER VERSION ·BACK Concept for Analysis 8-10 Larkspur Company

ID: 2537180 • Letter: O

Question

OR FULL SCREEN PRINTER VERSION ·BACK Concept for Analysis 8-10 Larkspur Company is considering changing its inventory valuation method from FIFO to LIFO because of the potential tax savings. However, management wishes to consider all of the effects on the company, including its reported performance, before making the final decision. as of January 1, 2017, and the cash balance is $380,000. The company has made the following forecasts for the period 2017-2019. Unit sales (in millions of units) The Inventory account, currently valued on the FIFO basis, consists of L,0,0 units at s8 per unit on January 1, 2017. There are 1,000,000 shares of common stock oustanding 2017 2018 2019 1.08 1.00 1.30 $10 $12 $12 1.00 1.08 1.2 $8 $9 $10 $300 $300 $300 0.15 $0.15 $0.15 Sales price per unit Unit purchases (in millions of units) Purchase price per unit Annual depreciation (in thousands of dollars) Cash dividends per share Cash payments for additions to and replacement of S350 40% plant and equipment (in thousands of dollars) 350 40% S350 40% Income tax rate Operating expenses (exclusive of depreciation) as a 15% 15% 15% percent of sales Common shares outstanding (in millions) (a) Compute the following data for Larkspur Company under the FIFO and the LIFO Inventory method for 2017-2019.Assume the company would begin LIFO at the beginning of 2017. (Enter amounts in thousands. Round earnings per share values to 2 decimal places, e.g.5275. Round other ansiwers to o places e.o. 125) (1) Year-end inventory balances

Explanation / Answer

Working Note -

Calculation of year end inventory balances under -

a. FIFO

b. LIFO

Under FIFO Method

Under LIFO Method

Particulars 2017 2018 2019 Beginning balance 1m 0.92m 1m Units Purchased 1m 1.08m 1.2m Units sold 1.08m 1m 1.30m Closing Balance in units 0.92m 1m 0.90m rate $8 $9 $10 (1) Closing Balance in value $7360 Thousand $9000 thousand $9000 thousand