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Kieso, Intermediate Accounting, 16e Heln I System Announcements Question 1 The i

ID: 2558319 • Letter: K

Question

Kieso, Intermediate Accounting, 16e Heln I System Announcements Question 1 The inventory of Novak Company on December 31, 2017, consists of the following items Part Quantity Cost per Unit 110 ring 2018 Net Realizable Value 112 113 120 121 122 510 220 380 1,500 310 $109 69 92 196 236 18 276 $115 60 87 207 239 estion5 270 Part No. 121 is obsolete and has a realizable value of $1 each as scrap. (a) Determine the inventory as of December 31, 2017, by the LCNRV method, applying this method to each item. Inventory as of December 31, 2017s (b) Determine the inventory by the LCNRV method, applying the method to the total of the inventory Inventory as of December 31, 2017 s Results SAVE FOR LATER Question Attempts: O of 6 used

Explanation / Answer

(a) Value of inventory as per LCNRV method, applying this method to each item

=650x109 + 1,000x60 + 510x87 + 220x196 + 380x236 + 1,500x1 + 310x270

= 70,850 + 60,000 + 44,370 + 43,120 + 89,680 + 1,500 + 83,700

= 393,220

(b) Value of inventory as per LCNRV method, applying this method to the total of the inventory

= 400,680 (NRV)

Workings:

Value of total Inventory at cost

= 650x109 + 1,000x69 + 510x92 + 220x196 + 380x236 + 1,500x18 + 310x276

= 432,130

Value of total Inventory at NRV

= 650x115 + 1,000x60 + 510x87 + 220x207 + 380x239 + 1,500x1 + 310x270

= 400,680