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Requirement 1. Compute cost of goods sold and ending inventory, using each of th

ID: 2550027 • Letter: R

Question

Requirement 1. Compute cost of goods sold and ending inventory, using each of the following methods. a) specific unit cost $165 units and for $175 units still on hand at the end b) average cost c) first in, first out d) last in, first out
Requirement 2. Which method produces The highest cost of goods sold? Which method produces the lowest cost of goods sold? What causes the difference in cost of goods sold? Homework: Chapter 6 Homework Save Score: 0 of 1 pt 1 of 9 (0 complete) Hw Score: 0%, 0 of 9 p 6-33B (book/static) EQuestion Help Arrow Corporation's inventory records for a particular development program show the following at March 31 EE (Click the icon to view the accounting records.) At March 31, 11 of these programs are on hand Requirements 1. Compute cost of goods sold and ending inventory, using each of the following methods a. Specific unit cost, with seven $165 units and four $175 units still on hand at the end b. Average cost c. First-in, first-out d. Last-in, first-out 2. Which method produces the highest cost of goods sold? Which method produces the lowest cost of goods sold? What causes the difference in cost of goods sold? Requirement 1. Compute cost of goods sold and ending inventory, using each of the following four inventory methods: Begin by entering the number of units sold and number of units in ending inventory. Then calculate cost of goods sold and ending inventory using (a) specific unit cost then (b) average cost, then (c) FIFO, and finally (d) LIFO. (Round the average cost per unit to the nearest dent Round all final answers to the nearest whole dollar.) Number of units Cost of goods sold Ending inventory Enter any number in the edit fields and then click Check Answer remaining Clear All Check Answer

Explanation / Answer

Cost of Goods Available for Sale Date Explanation Units Unit Cost Total 1-Jan Op. Inventory                      9            165.00            1,485 15-Jan Purchases                      5            166.00                830 1-May Purchases                   13            175.00            2,275 Total                   27            4,590 Ending Inventory (In Units) = 11 Units 1-a. Specific Identification Value of Ending Inventory Date Units Unit Cost Total 1-Jan                           7           165.00              1,155 1-May                           4           175.00                  700 Total                         11              1,855 Cost of Goods Sold = Goods Available for Sale - Ending Inventory Cost of Goods Sold = $4,590 - $1,855 Cost of Goods Sold = $2,735 Answer 1-d. Average Cost Average Cost Per Unit = $4,590 (Cost of goods available for sale) / 27 Units ( Units Available for Sale) Average Cost Per Unit = $170 per Unit (Approx.) Value of Ending Inventory = 11 Units X $170 per unit Value of Ending Inventory = $1,870 Cost of Goods Sold = Goods Available for Sale - Ending Inventory Cost of Goods Sold = $4,590 - $1,870 Cost of Goods Sold = $2,720 Answer 1-c. FIFO Method Value of Ending Inventory Date Units Unit Cost Total Cost 1-May                         11                 175              1,925 Total                         11              1,925 Cost of Goods Sold = Goods Available for Sale - Ending Inventory Cost of Goods Sold = $4,590 - $1,925 Cost of Goods Sold = $2,665 Answer 1-d. LIFO Method Value of Ending Inventory Date Units Unit Cost Total Cost 1-Jan                           9                 165              1,485 15-Jan                           2                 166                  332 Total                         11              1,817 Cost of Goods Sold = Goods Available for Sale - Ending Inventory Cost of Goods Sold = $4,590 - $1,817 Cost of Goods Sold = $2,773 Answer 2. Amt. of Goods Available for Sale Ending Inventory Cost of Goods Sold a Specific Identification                                4,590                 1,855                    2,735 b Average Cost                                4,590                 1,870                    2,720 c FIFO                                4,590                 1,925                    2,665 d LIFO                                4,590                 1,817                    2,773 Highest Cost of Goods Sold LIFO Lowest Cost of Goods Sold FIFO Difference in Cost of Goods Sold is due to rising prices.

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