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Estimate ending inventories using gross profit method- given beginning inventory

ID: 2592639 • Letter: E

Question

Estimate ending inventories using gross profit method- given beginning inventory, net purchases, net sales, and % markup on cost, gross margin given all information

On August 31, a hurricane destroyed a retail location of Vinny's clothing including the entire inventory on hand at the location. The inventory on hand as of June 30 totaled $960,000. Since June 30 until the time of the hurricane, the company made purchases of $255,000 and had sales of $750,000. Assuming the rate of gross profit to selling price is 40%, what is the approximate value of the inventory that was destroyed?

Explanation / Answer

Solution :-

Cost of beginning inventory. $960,000

Purchases net at cost. $255,000

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Cost of goods available for sale. $12,15,000

Less: Cost of goods sold:

Sales: $750,000

Less:Estimated Gross Profit

Of 40% on sales. -$300,000

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Estimated Cost of Goods Sold. $450,000

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Estimated Cost of Closing Inventory $765,000.

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