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Company beg A 1 26000 unts 526 each 910,00 paints Requirement 1: Compute the num

ID: 2568648 • Letter: C

Question

Company beg A 1 26000 unts 526 each 910,00 paints Requirement 1: Compute the number and total cost of the units available for sale in year 2011. (Omit the "$" sign in your response.) vailable for sale ReferencesBook & Resources 10. 1000 paints Compute the amounts assigned to the 2011 ending inventory and the cost of goods sold using (a) FIFO. (b) LIFO, and (c) weighted average. (Round unit cost to 2 decimal places. Round your final answers to the nearest dollar amount. Total cost of goods sold plus ending inventory may not be equal to the cost of goods available for sale. The difference is due to rounding. Amounts in parentheses do not require a minus sign in front of them. Omit the "S" sign in your response. (a) FIFO periodic Less "rdeg mertry on a PPO- Cest of units sols (b) LIFO periodic Total cost of un Less ending invey on a LIFO bans Cost of units sod (c) Weighted average periodic

Explanation / Answer

Answer to Requirement 1:

Number of Units available for Sale = Beginning Inventory + Unit Purchases
Unit Purchases = 38,000 + 34,000 + 26,000 + 22,000
Unit Purchases = 120,000 units

Number of Units available for Sale = 33,000 + 120,000
Number of Units available for Sale = 153,000 units

Cost of Units available for Sale = Cost of Beginning Inventory + Cost of Purchases
Cost of Beginning Inventory = 33,000 * $17 = $561,000
Cost of Purchases = (38,000 * $19) + (34,000 * $22) + (26,000 * $26) + (22,000 * $30)
Cost of Purchases = $722,000 + $748,000 + $676,000 + $660,000
Cost of Purchases = $2,806,000

Cost of Units available for Sale = $561,000 + $2,806,000
Cost of Units available for Sale = 3,367,000

Answer to Requirement 2:

FIFO:
Cost of Units available for Sale = $3,367,000
Ending Inventory = (22,000 * $30) + (18,000 * $26)
Ending Inventory = $660,000 + $468,000
Ending Inventory = 1,128,000

Cost of Goods Sold = $3,367,000 - $1,128,000
Cost of Goods Sold = 2,239,000

LIFO:
Cost of Units available for Sale = $3,367,000
Ending Inventory = (33,000 * $17) + (7,000 * $19)
Ending Inventory = $561,000 + $133,000
Ending Inventory = 694,000

Cost of Goods Sold = $3,367,000 - $694,000
Cost of Goods Sold = 2,673,000

Weighted Average Periodic:
Cost of Units available for Sale = $3,367,000
Number of Units available for Sale = 153,000 units
Average Cost per unit = 3,367,000 / 153,000
Average Cost per unit = $22.01

Ending Inventory = 40,000 * $22.01
Ending Inventory = 880,400

Cost of Goods Sold = $3,367,000 - $880,400
Cost of Goods Sold = 2,486,600

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