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8-14 John Adams Company’s record of transactions for the month of April was as f

ID: 2445524 • Letter: 8

Question

8-14

John Adams Company’s record of transactions for the month of April was as follows.

Purchases

Sales

Calculate average-cost per unit. (Round answer to 2 decimal places, e.g. 2.76.)

Average-cost per unit    $?

Assuming that periodic inventory records are kept in units only, compute the inventory at April 30 using LIFO and average-cost. (Round answer to 0 decimal places, e.g. 2,760.)

Assuming that perpetual inventory records are kept in dollars, determine the inventory using (1) FIFO and (2) LIFO. (Round answer to 0 decimal places, e.g. 2,760.)

                         (1)
                        FIFO

    (2)
    LIFO

Compute cost of goods sold assuming periodic inventory procedures and inventory priced at FIFO. (Round answer to 0 decimal places, e.g. 2,760.)

In an inflationary period, which inventory method—FIFO, LIFO, average-cost—will show the highest net income?

_____________ inventory method will show the highest net income

$

Purchases

Sales

April 1 (balance on hand) 732 @ $   6.00 April 3 610 @ $8.68 4 1,830 @ 6.11 9 1,708 @ 8.68 8 976 @ 6.21 11 732 @ 10.87 13 1,464 @ 6.34 23 1,464 @ 10.87 21 854 @ 6.45 27 1,098 @ 12.54 29 610 @ 6.77 5,612

Calculate average-cost per unit. (Round answer to 2 decimal places, e.g. 2.76.)

Average-cost per unit    $?

Assuming that periodic inventory records are kept in units only, compute the inventory at April 30 using LIFO and average-cost. (Round answer to 0 decimal places, e.g. 2,760.)

LIFO

$

Average-cost

$

Assuming that perpetual inventory records are kept in dollars, determine the inventory using (1) FIFO and (2) LIFO. (Round answer to 0 decimal places, e.g. 2,760.)

  

                         (1)
                        FIFO

    (2)
    LIFO

Inventory

                       $

       $

Compute cost of goods sold assuming periodic inventory procedures and inventory priced at FIFO. (Round answer to 0 decimal places, e.g. 2,760.)

Cost of Goods Sold - $

In an inflationary period, which inventory method—FIFO, LIFO, average-cost—will show the highest net income?

    Average-cost    FIFO    LIFO     inventory method will show the highest net income.

_____________ inventory method will show the highest net income

$

Explanation / Answer

A) Average inventory cost;

     732 * 6                   = 4392

1830 *6.11                = 11,181.30

976*6.21                   = 6,060.96

1464 * 6.34               = 9281.76

854 * 6.45                = 5508.30

610 * 6.77               = 4,129.70

6466 units            = $40,554.02

Average cost per unit   = $40,554.02/ 6466 = $6.27

Assuming that periodic inventory records are kept in units only, compute the inventory at April 30 using LIFO and average-cost. (Round answer to 0 decimal places, e.g. 2,760.)

Average inventory cost = 854 * 6.27 = $5354.58

LIFO   732 * 6      = $4,392

          122 * 6.11 =      745.42

         total           = $5,137.42

Assuming that perpetual inventory records are kept in dollars, determine the inventory using (1) FIFO and (2) LIFO.

LIFO    122 * 6    = 732

            122 * 6.11 = 745.42

             610 *6.77 = $4129.70

         total             =$5607.12

FIFO

244 * 6.45   = 1573.80

610 * 6.77    = 4129.70

total           = 5703.50

Compute cost of goods sold assuming periodic inventory procedures and inventory priced at FIFO.

Total merchandise available for sale             = $40,554.02

less: Inventory                                                         5,703.50

Cost of goods sold                                              $34,850.52

In an inflationary period, which inventory method—FIFO, LIFO, average-cost—will show the highest net income?
  FIFO

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