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A small-appliance merchant using the FIFO method of valuing inventory has 60 toa

ID: 2772476 • Letter: A

Question

A small-appliance merchant using the FIFO method of valuing inventory has 60 toasters remaining in inventory. The merchant purchased toasters over a three month-period as follows: 30 purchased at $7.80 on April 1, 50 purchased at $7.70 on May 1, and 20 purchased at $7.80 on June 1. Compute the value of the ending inventory of toasters at FIFO cost. $______

Readers' Bookstore takes inventory annually and bases inventory on selling price. Beginning inventory for the year was $44,150. Ending inventory for the year was $39,350. Net sales for the year equal $75,150.

Compute the inventory turnover at retail. Round your answer to one decimal place.

$_______

The comparative income statement of Lawn Products, Inc. showed sales of $325,000 in 2004 and $494,450 in 2005.

Compute the percentage of net change in sales. (Round answer to one decimal place.)
______%

Explanation / Answer

Answer: Calculation of the value of ending inventory of toasters at FIFO cost. $______

=40*7.70=308

=20*7.80=156

Total=$464

Answer: Inventory turnover ratioNet sales/Average inventory

=$75150/[(44150+39350)/2]

=$75150/$41750

=1.8 times

Answer: Calculation of net change in sales:

Net change in sales=($169450/$325000)*100

=52.14%

Particulars 2004 2005 Change Sales 325000 494450 169450
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