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Greg’s Bicycle Shop has the following transactions related to its top-selling Mo

ID: 2445661 • Letter: G

Question

Greg’s Bicycle Shop has the following transactions related to its top-selling Mongoose mountain bike for the month of March 2015. Greg's Bicycle Shop uses a periodic inventory system.

Total: $11,940

Using FIFO, calculate ending inventory and cost of goods sold at March 31, 2015.

2.

Greg’s Bicycle Shop has the following transactions related to its top-selling Mongoose mountain bike for the month of March 2015. Greg's Bicycle Shop uses a periodic inventory system.

Date Transactions Units Cost Per Unit Total Cost March 1 Beginning Inventory 20 $230 $4,600 March 5 Sale ($360 each) 15 March 9 Purchase 10 $250 $2,500 March 17 Sale ($410 each) 8 March 22 Purchase 10 $260 $2,600 March 27 Sale ($435 each) 12 March 30 Purchase 8 $280 $2,240

Total: $11,940

1.

Using FIFO, calculate ending inventory and cost of goods sold at March 31, 2015.

2.

Using LIFO, calculate ending inventory and cost of goods sold at March 31, 2015.

Explanation / Answer

Solution:

(A). Closing Inventory

Closing Inventory = 4,600 + 7,340 - 13,900

   = 1,960

Working Notes:-

  Begining Inventory = 4,600

   Purchase :

   250 * 10 = 2,500

   260 * 10 = 2,600

   280 * 8 = 2,240

Total = 7,340

Sales :

   360 * 15 = 5,400

   410 * 8 = 3,280

   435 * 12 = 5,220

   Total = 13,900

(B). Cost of Goods Sold:

    Cost of Goods Sold = 4,600 + 7,340 - 1,960

   = 11,940 - 1,960

   = 9,980

Ending Inventory:

Ending Inventory = 4,600 + 7,340 - 9,980

   = 11,940 - 9,980

   = 1,960

  Closing Inventory = Opening Inventory + Purchase - Sales