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Reasoner Sailing Company sells boats as a supplement to its boat storage operati

ID: 2541583 • Letter: R

Question

Reasoner Sailing Company sells boats as a supplement to its boat storage operations. Data for its boat sales for August 2016 are given below. The beginning inventory on August 1 was composed of the following items:

  

  

Sales during the month were the 30' Holiday and the 20' Lake King, sold at the retail values shown on August 1.

  

Based on the above data, what is the best method of valuing the ending inventory?

  

Determine the value of Reasoner Sailing Company's cost of goods sold and ending inventory of items that were brought over from the beginning inventory using this method. Assume that the company's retail values had not changed.

  

Reasoner Sailing Company sells boats as a supplement to its boat storage operations. Data for its boat sales for August 2016 are given below. The beginning inventory on August 1 was composed of the following items:

Explanation / Answer

1. Best method of valuing the ending inventory: Specific identification

2. Cost of goods sold: $64000

Cost of Goods Sold

30’ Holiday

$41,000

20’ Lake King

$23,000

Total

$64,000

3. Ending inventory: $111,000

Ending inventory

28’ Starfish

$35,000

30’ Perch

$55,000

24’ Sea King

$21,000

Total

$111,000

Cost of Goods Sold

30’ Holiday

$41,000

20’ Lake King

$23,000

Total

$64,000