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SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO VIDEO FIFO LIFO AVERAGE-COST Dunbar D

ID: 2480911 • Letter: S

Question

SHOW LIST OF ACCOUNTS

LINK TO TEXT

LINK TO VIDEO

FIFO

LIFO

AVERAGE-COST

Dunbar Distribution markets CDs of numerous performing artists. At the beginning of March, Dunbar had in beginning inventory 3,420 CDs with a unit cost of $10. During March, Dunbar made the following purchases of CDs.
March 5 2,736 @ $11 March 21 6,840 @ $14 March 13 4,788 @ $12 March 26 2,736 @ $15
During March 16,416 units were sold. Dunbar uses a periodic inventory system. (a) Determine the cost of goods available for sale.
The cost of goods available for sale $


(b) Calculate Average Cost. (Round answer to 3 decimal places, e.g. 5.125.)
Average Cost $

SHOW LIST OF ACCOUNTS

LINK TO TEXT

LINK TO VIDEO

Determine (1) the ending inventory and (2) the cost of goods sold under each of the assumed cost flow methods (FIFO, LIFO, and average-cost). (Round answerS to 0 decimal places, e.g. 125.)

FIFO

LIFO

AVERAGE-COST

The ending inventory $

$

$

The cost of goods sold $

$

$

Explanation / Answer

Answer a - Determination of cost goods available for sale under periodic inventory system Cost of goods available for sale = Beginning Inventory + Purchases - cost of goods sold Cost of goods available for sale = $34200 + $224352 - ($11.125*416 CDs) = $253924 Answer b - Determination of Average cost CDs available for sale = 3420 + 17100 - 416 = 20104 CDs Average cost = Cost of goods available for sale / No.of CDs available for sale = $253924 / 20104 = $12.63 per CD Working Purchases Date No.of CDs Rate per CD Total Mar-05 2736 11 30096 Mar-13 4788 12 57456 Mar-21 6840 14 95760 Mar-26 2736 15 41040 Total 17100 224352 Average cost on inventory available for sale on March 16 = (Beginning Inventory cost + Purchases on March 5 & March 13) / No.of CDs Average cost on inventory available for sale on March 16 = [(3420 * $10)+ ($30096 + $57456)] / (3420 + 2736+4788) Answer c - Determination of Ending Inventory and cost of goods sold under FIFO,LIFO and average cost FIFO LIFO Average cost Ending Inventory $2,54,392.00 $2,53,560.00 $2,53,924.00 The cost of goods sold $4,160.00 $4,992.00 $4,628.00