Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

#6 & #7 se the information below to answer the following questions. The followin

ID: 2560110 • Letter: #

Question

#6 & #7

se the information below to answer the following questions. The following lots of a particular commodity were available for sale during the year: 5 units at S61 First purchase Second purchase Third purchase 15 units at $63 10 units at $74 10 units at $77 The firm uses the periodic system, and there are 20 units of the commodity on hand at the end of the 6. What is the amount of cost of merchandise sold for the year according to the average cost a. $1,380 b. $1,375 c. $1,510 d. $1,250 7. Using the info provided in 6, What is the amount of cost of merchandise sold for the the FIFO method? year according to a. $1,380 b. $1,375 c S1,510 d. S1,250 8. Consider the followirg information taken from the cash account. Assume cash payments were 80 of collections

Explanation / Answer

Answer 6: (a) $ 1,380

A total of 40 units were purchased at a total cost of $ 2,760.

Per unit average cost = $ 2,760/ 40 = $ 69 per unit

Value of closing stock = 20 units X $ 69 per unit = $ 1,380

Answer 7: (c) $ 1,510

Under FIFO method, inventory purchased first is used first. As such, theclosing stock of 20 units pertains to last two purchases of 10 units each. Value of closing stock is as under :

Second purchase : 10 units X $ 74 per unit = $ 740

Third purchase : 10 units X $ 77 per unit = $ 770

Total = 740+770 = $ 1,510

Quantity per unit cost Total cost Beginning inventory : 5 61 $ 305 First purchase : 15 63 $ 945 Second purchase :10 74 $ 740 Third purchase. : 10 77 $ 770 Total. : 40 $ 2,760