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1. Western Company, which uses the retail LIFO method to determine inventory cos

ID: 2543810 • Letter: 1

Question

1. Western Company, which uses the retail LIFO method to determine inventory cost, has provided the following information for 2018:

                                                                                    Cost                       Retail  

            Inventory, 1/1/18                                         $ 125,750               $225,000

            Net purchases                                                363,280                 650,000

            Net markups                                                                                  55,000

            Net markdowns                                                                             35,000

            Net sales                                                                                     530,000

            What is the cost of Western's inventory at December 31, 2018?

           

2.East Corporation’s computation of cost of goods sold is:

1/1/2018 inventory                                       $ 50,000

12/31/2018 inventory                                       80,000

Cost of goods purchased                             475,000

Explanation / Answer

1 Part1: Estimation of Ending Inventory and Cost of Goods Sold Using the Retail Inventory Method and Avarage Cost Cost Retail Beginning Inventory 125750 225000 Add: Purchases 363280 650000 Add: Mark Ups 55000 Less: Mark Downs 35000 Goods Available for Sales 489030 895000 Cost/Retail%= 489020/895000 54.64% Cost Retail Cost of Goods Available for Sales 489030 895000 -Sales 530000 Ending Inventory 365000 X Cost to Retail Percentage 54.64% Ending Inventory 199433 (365000*54.64%) 2 Beginning Inventory 50000 Add: Purchases 475000 Goods Available for Sales 525000 Less: Ending Inventory 80000 Cost of Goods Sold 445000