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FIFO and LIFO Costs Under Perpetual Inventory System The following units of a pa

ID: 2395543 • Letter: F

Question

FIFO and LIFO Costs Under Perpetual Inventory System The following units of a particular item were available for sale during the year: Beginning inventory Sale First purchase Sale Second purchase Sale The firm uses the perpetual inventory system, and there are 12 units of the item on hand at the end, of the year a. What is the total cost of the ending inventory according to FIFO? 29 units $43 19 units @ $60 28 units @$44 16 units$60 11 units @ $47 21 units @$60 b. What is the total cost of the ending inventory according to LIFO?

Explanation / Answer

a. FIFO

Cost of ending inventory = 561

b. LIFO

Cost of ending inventory = 518

Activity Cost of goods sold Ending inventory Beginning inventory 1,247 (29 units * 43 per unit) Sale 817 (19 units * 43 per unit) 430 (10 units * 43 per unit) First purchase 1,662 [(10 units * 43 per unit) + (28 units * 44 per unit)] Sale 694 [(10 units * 43 per unit) + (6 units * 44 per unit)] 968 (22 units * 44 per unit) Second purchase 1,485 [(22 units * 44 per unit) + (11 units * 47 per unit)] Sale 924 (21 units * 44 per unit) 561 [(1 unit * 44 per unit) + (11 units * 47 per unit)]