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value 0.57 points E7-8 Evaluating the Effects of Inventory Methods on Income fro

ID: 2398054 • Letter: V

Question

value 0.57 points E7-8 Evaluating the Effects of Inventory Methods on Income from Operations, Income Tax Courtney Company uses a periodic inventory system. The following data were available: beginning inventory, 3,000 units at $30; purchases, 4.500 units at $35: operating expenses (excluding income taxes) average income tax rate, 30%. Required: 1. Prepare income statements under the FIFO, LIFO, and weighted average costing methods. (Do not round intermediate calculations. Round your final answers to the nearest dollar amount.) Inventory Costing Method FIFO LIFOWeighted Income Statement 5,750 5,750 Sales Revenue Gross Profit enses Income from Operations Income Tax Expense Net Income

Explanation / Answer

Inventory Costing Method

Income Statement

Units

FIFO

LIFO

Weighted Average

Sales Revenue

5750

$ 345,000.00

$ 345,000.00

$              345,000.00

Cost of Goods Sold

5750

$ 186,250.00

$ 195,000.00

$              189,750.00

Gross Profit

$ 158,750.00

$ 150,000.00

$              155,250.00

Operating Expenses

$ 101,500.00

$ 101,500.00

$              101,500.00

Income From Operations

$    57,250.00

$    48,500.00

$                53,750.00

Income tax Expenses

$    17,175.00

$    14,550.00

$                16,125.00

Net Income

$    40,075.00

$    33,950.00

$                37,625.00

Cost of Goods Sold Schedule

Units

FIFO

LIFO

Weighted Average

Beginning Inventory

3000

$    90,000.00

$    90,000.00

$                90,000.00

Purchases

4500

$ 157,500.00

$ 157,500.00

$              157,500.00

Goods Available for sale

7500

$ 247,500.00

$ 247,500.00

$              247,500.00

Ending Inventory

1750

$    61,250.00

$    52,500.00

$                57,750.00

Cost of Goods Sold

5750

$ 186,250.00

$ 195,000.00

$              189,750.00

FIFO

LIFO

Weighted Average

Ending Inventory Valuation

(1750*35)

$    61,250.00

(1750*30)

$                52,500.00

((90000+157500)/7500)*1750

$ 57,750.00

FIFO method should be accepted for maximizing income from operations.

Inventory Costing Method

Income Statement

Units

FIFO

LIFO

Weighted Average

Sales Revenue

5750

$ 345,000.00

$ 345,000.00

$              345,000.00

Cost of Goods Sold

5750

$ 186,250.00

$ 195,000.00

$              189,750.00

Gross Profit

$ 158,750.00

$ 150,000.00

$              155,250.00

Operating Expenses

$ 101,500.00

$ 101,500.00

$              101,500.00

Income From Operations

$    57,250.00

$    48,500.00

$                53,750.00

Income tax Expenses

$    17,175.00

$    14,550.00

$                16,125.00

Net Income

$    40,075.00

$    33,950.00

$                37,625.00