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Consider the following facts: - Company A begin business operations in the month

ID: 2501735 • Letter: C

Question

Consider the following facts:

- Company A begin business operations in the month of April.

- On April 1, it purchased 150 units of goods for $390.

- On April 10, it purchased 200 units of goods for $585.

- On April 15, it purchased 200 units of goods for $630.

- On April 28, it purchased 150 units of goods for $510.

- At the end of the month, it discovered that it had 200 units on hand after completing its physical inventory count.

- Company A uses the average-cost inventory accounting method.

Company A's ending inventory for April is:

$668

$536

None of these answers are correct

$736

$1,511

Explanation / Answer

Calculation of Value of ending Inventory:

Date

Purchased Units

Cost

April. 1

150

$               390

April. 10

200

$               585

April. 15

200

$               630

April. 28

150

$               510

Total

700

$            2,115

Average Cost per unit = 2115 / 700

$              3.02

Units in ending inventory

200

Value of ending inventory = 200*3.02

$         604.29

Calculation of Value of ending Inventory:

Date

Purchased Units

Cost

April. 1

150

$               390

April. 10

200

$               585

April. 15

200

$               630

April. 28

150

$               510

Total

700

$            2,115

Average Cost per unit = 2115 / 700

$              3.02

Units in ending inventory

200

Value of ending inventory = 200*3.02

$         604.29

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