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Question

.Verizon 9:08 AM * 66% edugen.wileyplus.com WileyPLUS: MyWileyPLUSI Help I Contact Us| Log O Kieso, Intermediate Accounting, 16e Intermediate Accounting (ACCT 300/301/30 Assignment Gradebook ORION Downloadable eTextbook BACK NEXT CALCULATOR MESSAGE MY INSTRUCTOR FULL SCREtN part X for the month of April was as follows Sales PRINTER VERSION Sandhill Company's record of transactionsc Purchases April 1 (balance on hand) 260$5.70 April5 460 12 360 27 1,120 28 150 560 5.81 460 6.04 360 6.10 760 6.38 3606.61 18 26 30 Calculate average cost per unit. Assume that perpetual inventory records are kept in units only. Round answer to 2 decimal places, e 27%) Average-cost per unit s LINK TO TEXT Compute the inventory at April 30 on each of the following bases. Assume that perpetual inventory records are kept in units only. (1) First-in, first-out (FIFO). (2) Last-in, first-out (UFO). (3) Average-cost (Roundfinal answers todecinnal places, eg ss,548.) FIFO LIFO Ending Inventory i 2000-2017Iohn Wiley & Sons Ins. All Rights Reserved. A Division of Iohn Wiley & Sons Inc Version 424.2

Explanation / Answer

Answer:

Ending Inventory Value under FIFO, LIFO,Average Cost methods are as follows:

Ending Quantity under the above three methods is = 670 Units ,

FIFO = $ 4,357.4

LIFO = $  4,152.1

Average Cost method = $ 4,288

Cost per Unit = 6.11

Working notes are as follows:

First In First Out (FIFO) method of Inventory

Purchase

Sales

Balance

Date

Units

Rate

$ Amount

Units

Rate

$ Amount

Units

Rate

$ Amount

April 1.

260

5.7

1482

260

5.7

1482

April 4.

560

5.81

3253.6

260

5.7

1482

560

5.81

3253.6

April 5.

260

5.7

1482

200

5.81

1162

360

5.81

2091.6

360

5.81

2091.6

April 11.

460

6.04

2778.4

460

6.04

2778.4

April 12.

360

5.81

2091.6

460

6.04

2778.4

April 18.

360

6.1

2196

360

6.1

2196

April 26.

760

6.38

4848.8

460

6.04

2778.4

360

6.1

2196

760

6.38

4848.8

April 27.

460

6.04

2778.4

360

6.1

2196

300

6.38

1914

460

6.38

2934.8

April 28.

150

6.38

957

310

6.38

1977.8

April 30.

360

6.61

2379.6

310

6.38

1977.8

360

6.61

2379.6

No of units and its value under FIFO method

670

4,357.4

Last In First Out (LIFO) method of Inventory

Purchase

Sales

Balance

Date

Units

Rate

Amount

Units

Rate

Amount

Units

Rate

Amount

April 1.

260

5.7

1482

260

5.7

1482

April 4.

560

5.81

3253.6

260

5.7

1482

560

5.81

3253.6

April 5.

460

5.81

2672.6

260

5.7

1482

100

5.81

581

April 11.

460

6.04

2778.4

260

5.7

1482

100

5.81

581

460

6.04

2778.4

April 12.

360

6.04

2174.4

260

5.7

1482

100

5.81

581

100

6.04

604

April 18.

360

6.1

2196

260

5.7

1482

100

5.81

581

100

6.04

604

360

6.1

2196

April 26.

760

6.38

4848.8

260

5.7

1482

100

5.81

581

100

6.04

604

360

6.1

2196

760

6.38

4848.8

April 27.

760

6.38

4848.8

260

5.7

1482

360

6.1

2196

100

5.81

581

100

6.04

604

April 28.

100

6.04

604

260

5.7

1482

50

5.81

290.5

50

5.81

290.5

April 30.

360

6.61

2379.6

260

5.7

1482

50

5.81

290.5

360

6.61

2379.6

No of units and its value under LIFO method

670

4,152.1

Average Inventory method

Purchase

Sales

Balance

Date

Units

Rate

$ Amount

Units

Rate

$ Amount

Units

Rate

$ Amount

April 1.

260

5.7

1482

260

5.7

1482

April 4.

560

5.81

3253.6

260

5.7

1482

560

5.81

3253.6

Average cost

820

5.76

4719.1

April 5.

460

5.76

2649.6

360

5.76

2073.6

April 11.

460

6.04

2778.4

360

5.76

2073.6

460

6.04

2778.4

Average cost

820

5.9

4838

April 12.

360

5.9

2124

460

5.9

2714

April 18.

360

6.1

2196

360

6.1

2196

Average cost

820

6

4920

April 26.

760

6.38

4848.8

820

6

4920

760

6.38

4848.8

Average cost

1580

6.19

9780.2

April 27.

1120

6.19

6932.8

460

6.19

2847.4

April 28.

150

6.19

928.5

310

6.19

1918.9

April 30.

360

6.61

2379.6

310

6.19

1918.9

360

6.61

2379.6

No of units & its value under Average cost method

670

6.4

4,288

Cost per Unit = 6.11

Details :

Date

Units

Rate

Amount $

Apr 1.

260

5.7

1482

Apr 4.

560

5.81

3253.6

Apr 11.

460

6.04

2778.4

Apr 18.

360

6.1

2196

Apr 26.

760

6.38

4848.8

Apr 30.

360

6.61

2379.6

2760

   6.11

16,854.40

Purchase

Sales

Balance

Date

Units

Rate

$ Amount

Units

Rate

$ Amount

Units

Rate

$ Amount

April 1.

260

5.7

1482

260

5.7

1482

April 4.

560

5.81

3253.6

260

5.7

1482

560

5.81

3253.6

April 5.

260

5.7

1482

200

5.81

1162

360

5.81

2091.6

360

5.81

2091.6

April 11.

460

6.04

2778.4

460

6.04

2778.4

April 12.

360

5.81

2091.6

460

6.04

2778.4

April 18.

360

6.1

2196

360

6.1

2196

April 26.

760

6.38

4848.8

460

6.04

2778.4

360

6.1

2196

760

6.38

4848.8

April 27.

460

6.04

2778.4

360

6.1

2196

300

6.38

1914

460

6.38

2934.8

April 28.

150

6.38

957

310

6.38

1977.8

April 30.

360

6.61

2379.6

310

6.38

1977.8

360

6.61

2379.6

No of units and its value under FIFO method

670

4,357.4