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E7-9 Choosing LIFO versus FIFO When Costs Are Rising and Falling [LO 7-31 Use th

ID: 2539625 • Letter: E

Question

E7-9 Choosing LIFO versus FIFO When Costs Are Rising and Falling [LO 7-31 Use the following information to complete this exercise: sales, 550 units for $12,500; beginning inventory, 300 units; purchases, 400 units; ending inventory, 150 units; and operating expenses, $4,000 Required 1. Complete the table for each situation. In Situations A and B (costs rising), assume the following beginning inventory, 300 units at $12 $3,600; purchases, 400 units at $13 $5,200. In Situations C and D (costs falling), assume the opposite, that is, beginning inventory, 300 units at $13 = $3,900; purchases, 400 units at $12 = $4,800. Use periodic inventory procedures Costs Rising Costs Falling Situation A Situation B Situation C Situation D FIFO LIFO FIFO LIFO $ 12,500 $12,500 $12,500 Sales Revenue Beginning Inventory Purchases Goods Available for Sale Ending Inventory Cost of Goods Sold Gross Profit Operating Expenses Income from Operations Income Tax Expense (30%) Net Income 12,500 $ 3,600 5,200 8,800 1,950 6,850 5,650 4,000 1,650 495 $ 1,155 0 4,000 4,000 4,000

Explanation / Answer

Cost Raising Cost Falling Situation A Situation B Situation C Situation D FIFO LIFO FIFO LIFO Sales Revenue              12,500              12,500           12,500      12,500 Begning inventory                3,600               3,600              3,900            3,900 Purchases                5,200               5,200              4,800            4,800 Goods available for sales                8,800               8,800              8,700            8,700 Ending inventory                1,950               1,800              1,800            1,950 Cost of goods sold                6,850                7,000              6,900         6,750 Gross Profit                5,650                5,500              5,600         5,750 Operating expenses                4,000                4,000              4,000         4,000 Income from operation                1,650                1,500              1,600         1,750 Income tax (30%)                    495                    450                 480            525 Net Income                1,155                1,050              1,120         1,225