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Chapter 6 Exercises- Module 1 – Accounting 101 Inventory Costing Methods-Periodi

ID: 2543426 • Letter: C

Question

Chapter 6 Exercises- Module 1 – Accounting 101

Inventory Costing Methods-Periodic Method The following information is for the Bloom Company for 2012; the company sells just one product:

                                                                Units     Unit Cost

Beginning Inventory       Jan. 1     200       $23

Purchases:                          Feb. 11   500      $27

                                              May 18   400      29

                                              Oct. 23-   100     33

Sales:                                     March 1 - 400   

                                              July 1 -    400    

Calculate the value of ending inventory and cost of goods sold using the periodic method and (a) first-in, first-out, (b) last-in, first-out, and (c) weighted-average cost method.

Do not round until your final answers. Round your final answers to the nearest dollar.

A.            First-in, First-out:            

              Ending Inventory              $

              Cost of goods sold            $

                             

B.            Last-in, first-out:              

              Ending Inventory              $

              Cost of goods sold            $

                             

C.            Weighted Average          

              Ending Inventory              $

Explanation / Answer

Calculate the value of ending inventory and cost of goods sold using the periodic method

First-in, First-out: Ending Inventory (100*33+300*29) 12000 Cost of goods sold (200*23+500*27+100*29) 21000 Last-in, first-out: Ending Inventory     (200*23+200*27) 10000 Cost of goods sold (33000-10000) 23000 Weighted Average Ending Inventory     (33000/1200*400) 11000 Cost of goods sold (33000/1200*800) 22000
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