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Salmone Company reported the following purchases and sales of its only product.

ID: 2575746 • Letter: S

Question

Salmone Company reported the following purchases and sales of its only product. Salmone uses a periodic inventory system. Determine the cost assigned to ending inventory using LIFO.


Date

Activities

Units Acquired at Cost

Units Sold at Retail

May 1

Beginning Inventory

230 units @ $18

5

Purchase

260 units @ $20

10

Sales

180 units @ $28

15

Purchase

140 units @ $21

24

Sales

130 units @ $29

Date

Activities

Units Acquired at Cost

Units Sold at Retail

May 1

Beginning Inventory

230 units @ $18

5

Purchase

260 units @ $20

10

Sales

180 units @ $28

15

Purchase

140 units @ $21

24

Sales

130 units @ $29

Explanation / Answer

Calculate ending inventory under LIFO periodic method :

LIFO No of units available for sale 630 units Cost of units available for sale 12280 Ending inventory (units) 320 units Ending inventory cost (230*18+90*20) 5940
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