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111 Verizon 11:30 PM * 29% edugen.wileyplus.com C 1 Gradebook ONON Question Inve

ID: 2572191 • Letter: 1

Question

111 Verizon 11:30 PM * 29% edugen.wileyplus.com C 1 Gradebook ONON Question Inventory irformation for Part 311 of sage Corp discloses the following information for the month of june une 1 Balance 30 u$15 June to Sold 203 units$37 20 hrchased 497 ure, e s20 27 sold um e s41 our answer is incorrect Try again Assuming that the periodic inventory method is uned, compute the cos of goods sold and ending inventory under ( LIFO and ()FFO Cost of Goods Sol Ending Inveno anower is conrect Assuming that the perpebaal invetory method is used and cests are compuned an the me of each wihdrawal whan is the value of the endnyg

Explanation / Answer

First-in-first-out (FIFO): Material receives first will be issued first. Therefore, the closing inventory will be valued at the most recent price or rate. This is system is appropriate when price decreases.

FIFO table

Dt.

Receive

Sold (cost of goods sold)

Balance

Qty.

Rate $

Amount $

Qty.

Rate $

Amount $

Qty.

Rate $

Amount $

1/6

301

15

4515

10/6

203

15

3045

98

15

1470

11/6

797

18

14346

98

797

15

18

15816

15/6

497

98 at $15 + 399 at $18

8652

398

18

7164

20/6

497

20

9940

398

497

18

20

17104

298

18

5364

100

497

18

20

11740

Answer (FIFO):

Cost of goods sold = 3045 + 8652 + 5364 = $17,061

Ending inventory = $11,740

Last-in-first-out (LIFO): Material receives last will be issued first. Therefore, the closing inventory will be valued at the most earlier price or rate. This is system is appropriate when price increases.

LIFO table

Dt.

Receive

Issue (cost of goods sold)

Balance

Qty.

Rate $

Amount $

Qty.

Rate $

Amount $

Qty.

Rate $

Amount $

1/6

301

15

4515

10/6

203

15

3045

98

15

1470

11/6

797

18

14346

98

797

15

18

15816

15/6

497

18

8946

98

300

15

18

6870

20/6

497

20

9940

98

300

497

15

18

20

16810

298

20

5960

98

300

199

15

18

20

10850

Answer (LIFO):

Cost of goods sold = 3045 + 8652 + 5960 = $17,657

Ending inventory = $10,850

Dt.

Receive

Sold (cost of goods sold)

Balance

Qty.

Rate $

Amount $

Qty.

Rate $

Amount $

Qty.

Rate $

Amount $

1/6

301

15

4515

10/6

203

15

3045

98

15

1470

11/6

797

18

14346

98

797

15

18

15816

15/6

497

98 at $15 + 399 at $18

8652

398

18

7164

20/6

497

20

9940

398

497

18

20

17104

298

18

5364

100

497

18

20

11740