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. The Montana Company and the Florida Company are identical in every way. They h

ID: 2598496 • Letter: #

Question

. The Montana Company and the Florida Company are identical in every way. They have exactly the same transactions. In Year One, they both started with 10,000 units of inventory costing $6 per unit. During Year One, they both bought 20,000 additional units for $8 per unit and sold 20,000 units. During Year Two, they both bought 30,000 units for $9 per unit and sold 30,000 units. The Montana Company uses a periodic FIFO system and the Florida Company uses a periodic LIFO system. If the Montana Company reports net income in Year Two of $100,000, what will the Florida Company report as its net income?

Explanation / Answer

Montana Company (FIFO)

Florida Company (LIFO)

Summary - Year 2

The cost of goods sold of Florida Company is $10000 higher than that of Montana Company. This means that the net income of Florida Company will be $10000 lower than the net income of Montana Company. Hence, Net income of Floridats Company = $100000 - $10000 = $90000

Year 1: Beginning inventory (10000 x $6) $60000 Add: Purchases: 20000 x $8 160000 Cost of goods available for sale $220000 Cost of goods sold: 10000 units $6 $60000 10000 units $8 80000 $140000 Ending inventory $80000