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Barton Company sold $600,000 worth of merchandise, had $50,000 retuned, and then

ID: 2550235 • Letter: B

Question

Barton Company sold $600,000 worth of merchandise, had $50,000 retuned, and then the balance was received during the 2% discount period. What were the company' s net sales? a. $440,000 b. $$10,000 $450,000 $539,000 12. Assuming increasing inventory prices (newest inventory costs are higher than older inventory), which meth will give the highest dollar value for cost of goods sold on the income staternent a. LIFO b. Average Cost c. FIFO d. All of these methods give equal values for cost of goods sold 13. The following inventory was available for sale during the year forChdaTols: First purchase Second purchase Third purchase Beginning inventory....30 units at $40 ..15 units at $55 30 units at $70 25 units at $60 Chioda has 20 units on hand at the end of the year. What is the dollar amount of the ysar according to the first-in, first-out method? a. $1,500 b. $1,200 C. $1,400 d. $800 Wang Company's inventory tunover for 2013 was 6.0, Wang's 2013 days' sales in inventory (computed to one decimal place) is: a. 60.8 days b. 53.8 days c. 12.7 days d. 68.5 days 1s. Inventory that the buyer purchases that is in transit (with the shipper and not in possession of the buyer yt which is shipped F.O.B. shipping point should be: a. Included in the inventory of the buyer b. Included in the inventory of the shipping company c. None of these d. Included in the inventory of the seller Use the following data to determine the amount that total inventory should be reported on the balance shee 16. the lower of cost or market rule, applied on an individual item basis a. 56,800 b. $6,600 $5,200 $6,000

Explanation / Answer

11. Answer: Option d. $539000

Net sales = Total sales – Sales returns – Sales discounts = $600000 - $50000 – [2% x ($600000 - $50000)] = $600000 - $50000 - $11000 = $539000

12. Answer: Option a. LIFO

Since the newest inventory is first issued under LIFO, the higher value inventory will get issued and the cost of goods sold will thus be the highest under the LIFO method.

13. Answer: Option b. $1200

Under the FIFO, the last purchase will be in inventory hence the 20 units on hand will be from the third purchase. Hence inventory at year-end will be 20 x $60 = $1200.

14. Answer: Option a. 60.8 days

Day’s sales in inventory = 365 days/Inventory turnover = 365 days/6 = 60.8 days

Per Chegg guidelines, 4 parts have been answered.

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