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Salmone Company reported the following purchases and sales of its only product.

ID: 2575745 • Letter: S

Question

Salmone Company reported the following purchases and sales of its only product. Salmone uses a periodic inventory system. Determine the cost assigned to the ending inventory using FIFO

Date

Activities

Units Acquired at Cost

Units Sold at Retail

May 1

Beginning Inventory

320 units @ $17

5

Purchase

305 units @ $19

10

Sales

225 units @ $27

15

Purchase

185 units @ $20

24

Sales

175 units @ $28

Date

Activities

Units Acquired at Cost

Units Sold at Retail

May 1

Beginning Inventory

320 units @ $17

5

Purchase

305 units @ $19

10

Sales

225 units @ $27

15

Purchase

185 units @ $20

24

Sales

175 units @ $28

Explanation / Answer

STATEMENT SHOWING INVENTORY RECORD UNDER PERIODIC FIFO METHOD RECIEPTS COST OF GOODS SOLD BALANCE DATE UNITS RATE AMOUNT $ UNITS RATE AMOUNT $ UNITS RATE AMOUNT $ Bal. May1 320 17 5440 320 17 5440 Purchase 5-May 305 19 5795 80 19 1520 225 19 4275 15-May 185 20 3700 185 20 3700 TOTAL 810 14935 400 410 7975 Ending Inventory: $ 7975

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