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Koontz Company uses the perpetual inventory method. On January 1, Year 1, the co

ID: 2571059 • Letter: K

Question

Koontz Company uses the perpetual inventory method. On January 1, Year 1, the company’s first day of operations, Koontz purchased 1,250 units of inventory that cost $5.90 each. On January 10, Year 1, the company purchased an additional 1,500 units of inventory that cost $8.10 each. If Koontz uses a weighted average cost flow method and sells 1,400 units of inventory, the amount of inventory appearing on balance sheet following the sale will be approximately: (Round your intermediate calculations to one decimal place.)

Multiple Choice

$9,585.

$9,940.

$11,340.

$7,965.

Explanation / Answer

Weighted Average Method

Calculation of Selling cost

Total Inventory / unit in hand

19525 / 2750 = $7.1each

Therefore cost of sales is 1400*7.1 =$ 9940

And the total inventory cost is $9585

Particular Unit on hand Purchases Cost of sales Inventory total cost Purchases(1250*$5.90) 1250 7375 - 7375 Purshases(1500*$8.10) 2750 12150 - 19525 Sales (1400 units) 1350 - 9940 9585