Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Oahu Kiki tracks the number of units purchased and sold throughout each accounti

ID: 2584213 • Letter: O

Question

Oahu Kiki tracks the number of units purchased and sold throughout each accounting period but applies its inventory costing method at the end of each month, as if it usees a periodic inventory system. Assume Oahu Kiki's records how the following for the month of January. Sales totaled 330 units. Dates Units Unit Cost Total Cost Beginning Inventory January 1 Units 300 Unit Cost $90 Total Cost $27,000 Purchase January 15 Units 400 Unit Cost 100 Total Cost 40,000 Purchase January 24 Units 300 Unit Cost 120 Total Cost 36,000 Required: 1. Calculate the number and cost of goods available for sale Number of Goods Available for Sale Cost of Goods Available for Sale 2. Calculate the number of units in ending inventory. Ending Inventory units 3. Calculate the cost of ending inventory and cost of goods sold using the (a) FIFO, (b) LIFO, and (c)weighted average cost methods. Cost of Ending Inventory FIFO, LIFO, Weighted Average Cost Cost of Goods Sold FIFO, LIFO, Weighted Average Cost

Explanation / Answer

1.

Number of goods available for sale= 1000

Cost of goods available for sale= 103000

2. FIFO:

Ending inventory units= 670

Cost of goods sold= 30000

Ending inventory= 73000

LIFO:

Cost of goods sold= 39000

Ending inventory= 64000

Weighted average:

Cost of goods sold= 330*103= 33990

Ending inventory= 670*103= 69010

Purchases Lot Units Per unit Total Opening 300 90 27000 Jan.15 400 100 40000 Jan. 24 300 120 36000 Total 1000 103000