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Hawall Pacific University SunGard Higher Education Chega Study Guided Solutions

ID: 2336577 • Letter: H

Question

Hawall Pacific University SunGard Higher Education Chega Study Guided Solutions and S. The following data are available for Sellco for the fiscal year ended on January 31, 2017: Sales Beginning inventory Purchases, in chronological order 780 units 290 units @$3 330 units e$5 400 units $6 220 units @S8 Required: a. Calculate cost of goods sold and ending inventory under the cost flow assumptions, FIFO, LIFO and Weighted average (using a periodic inventory system): (Round unit cost to 2 decimal places.) Cost of Goods Sold Ending Inventory FIFO LIFO Weighted average b. Assume that net income using the weighted-average cost flow assumption is $14,400. Calculate net income under F cost to 2 decimal places.) flow assumption is $14,400. Calculate net income under FIFO and LIFO. (Round unt Net Income FIFO LIFO

Explanation / Answer

Solution:

a.

Working ;

FIFO

Cost of goods sold = 290x$3 + 330x$5 + 160x$6

= $870 + $1,650 + $960 = $3,480

Ending inventory = 240x$6 +220x$8

= $1440 + $1760 = $3,200

LIFO

Cost of goods sold = 220x$8 + 400x$6 + 160x$5

= $1,760 + $2,400 + $800 = $4,960

Ending inventory = 170x$5 + 290x$3

= $850+ $870 = $1,720

Weighted average

Weight average cost = total cost / total units

= $6,680 / 1,240 = $5.39

Cost of goods sold = 780 x $5.39 = $4,204

Ending inventory = 460 x $5.39 = $2,476

Solution b

FIFO

Net income = sales - Cost of goods sold

= $10,196 - $3,480 = $6,716

LIFO

Net income = sales - cost of goods sold

= $10,196 - $4,960 = $5,236

Working

Net income under weighted average method = $14,400

Sales - cost of goods sold = $14,400

Sales - $4,204 = $14,400

Sales = $10,196

Cost of goods sold Ending inventory FIFO $3,480 $3,200 LIFO $4,960 $1,720 Weighted average $4,202 $2,478
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