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value: 100.00 points Hamilton Company uses a periodic inventory system. At the e

ID: 2550866 • Letter: V

Question

value: 100.00 points Hamilton Company uses a periodic inventory system. At the end of the annual accounting period, December 31 of the current year, the accounting records provided the following information for product 1 Units Unit Cost $7 1,910 Inventory, December 31, prior year For the current year: 6,070 4,100 2,800 Purchase, March 21 Purchase, August1 4 Inventory, December 31, current year Required Compute ending inventory and cost of goods sold under FIFO, LIFO, and average cost inventory costing methods. (Round "Average cost per unit" to 4 decimal places and final answers to nearest whole dollar amount.) Answer is complete but not entirely correct. Average Cost FIFO Ending invento Cost of goods sold LIFO $ 11,280 x $ 18,870 X S 15,473 $ 76,650 x $ 69,060 72,457

Explanation / Answer

Period inventory system:

Units available for sale:

1910 units * $7 = $13370

6070 units * $6 = $36420

4100 units * $4 = $16400

12080 units $66190

Units available 12080 units

Units in ending inventory 2800 units

Units sold 9280 units

FIFO:

Cost of goods sold:

1910 units * $7 = $13370

6070 units * $6 = $36420

1300 units * $4 = $5200

$54990

Ending inventory :

2800 units * $4 = $11200.

LIFO:

Cost of goods sold:

4100 units * $4 = $16400

5180 units * $6 = $31080

9280 units $47480.

Ending inventory:

1910 units * $7 = $13370

890 units * $6 = $5340

2800 $18710

Average cost method:

Average cost per unit = $66190 / 12080 units

= $5.47

Cost of goods sold:

9280 units * $5.47 = $50761.6

Ending inventory:

2800 units * $5.47 = $15316.

Particulars FIFO LIFO AVERAGE COST METOD Ending inventory $11200 $18710 $15316 Cost of goods sold $54990 $47480 $50761.6.