136. Beginning inventory, purchases and sales data for widgets are as follows: 

 

Apr 3

Inventory

 

15 units

@

$30

 

     11

Purchase

 

12 units

@

$27

 

     14

Sale

 

18 units

 

 

 

     21

Purchase

 

7 units

@

$25

 

     25

Sale

 

10 units

 

 

 

 

 

 

 

 

 

Complete the inventory cost card assuming the business maintains a perpetual inventory system and calculates the cost of merchandise sold and ending inventory using LIFO. 

 

Purchases

Cost ofMerchandise Sold

Inventory

Date

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balances

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

137. Beginning inventory, purchases and sales data for widgets are as follows: 

 

Apr 3

Inventory

 

15 units

@

$30

 

     11

Purchase

 

12 units

@

$27

 

     14

Sale

 

18 units

 

 

 

     21

Purchase

 

7 units

@

$25

 

     25

Sale

 

10 units

 

 

 

 

 

 

 

 

 

Complete the inventory cost card assuming the business maintains a perpetual inventory system and calculates the cost of merchandise sold and ending inventory using FIFO. 

 

Purchases

Cost ofMerchandise Sold

Inventory

Date

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balances

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

138. The units of an item available for sale during the year were as follows: 

January 10

Inventory

27 units @ $90

February 27

Purchase

54 units @ $98

July 11

Purchase

63 units @ $106

November 13

Purchase

36 units @ $115

 

 

 

There are 50 units of the item in the physical inventory at December 31.  The periodic inventory system is used. Determine the ending inventory cost by  (a) the first-in, first-out method, (b) the last-in, first-out method, and (c) the average cost method. Show your work. 

 

 

 

 

 

139. The units of an item available for sale during the year were as follows: 

January 11

Inventory

60 units @ $145

February 27

Purchase

90 units @ $150

November 21

Purchase

75 units @ $154

 

 

 

There are 48 units of the item in the physical inventory at December 31.  The periodic inventory system is used. Determine the inventory cost by  (a) the first-in, first-out method, (b) the last-in, first-out method, and (c) the average cost method. Show your work. 

 

 

 

 

 

 

 

 

136. Beginning inventory, purchases and sales data for widgets are as follows: 

 

Apr 3

Inventory

 

15 units

@

$30

 

     11

Purchase

 

12 units

@

$27

 

     14

Sale

 

18 units

 

 

 

     21

Purchase

 

7 units

@

$25

 

     25

Sale

 

10 units

 

 

 

 

 

 

 

 

 

Complete the inventory cost card assuming the business maintains a perpetual inventory system and calculates the cost of merchandise sold and ending inventory using LIFO. 

 

Purchases

Cost ofMerchandise Sold

Inventory

Date

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balances

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

137. Beginning inventory, purchases and sales data for widgets are as follows: 

 

Apr 3

Inventory

 

15 units

@

$30

 

     11

Purchase

 

12 units

@

$27

 

     14

Sale

 

18 units

 

 

 

     21

Purchase

 

7 units

@

$25

 

     25

Sale

 

10 units

 

 

 

 

 

 

 

 

 

Complete the inventory cost card assuming the business maintains a perpetual inventory system and calculates the cost of merchandise sold and ending inventory using FIFO. 

 

Purchases

Cost ofMerchandise Sold

Inventory

Date

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balances

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

138. The units of an item available for sale during the year were as follows: 

January 10

Inventory

27 units @ $90

February 27

Purchase

54 units @ $98

July 11

Purchase

63 units @ $106

November 13

Purchase

36 units @ $115

 

 

 

There are 50 units of the item in the physical inventory at December 31.  The periodic inventory system is used. Determine the ending inventory cost by  (a) the first-in, first-out method, (b) the last-in, first-out method, and (c) the average cost method. Show your work. 

 

 

 

 

 

139. The units of an item available for sale during the year were as follows: 

January 11

Inventory

60 units @ $145

February 27

Purchase

90 units @ $150

November 21

Purchase

75 units @ $154

 

 

 

There are 48 units of the item in the physical inventory at December 31.  The periodic inventory system is used. Determine the inventory cost by  (a) the first-in, first-out method, (b) the last-in, first-out method, and (c) the average cost method. Show your work. 

 

 

 

 

 

 

 

 

136. Beginning inventory, purchases and sales data for widgets are as follows: 

 

Apr 3

Inventory

 

15 units

@

$30

 

     11

Purchase

 

12 units

@

$27

 

     14

Sale

 

18 units

 

 

 

     21

Purchase

 

7 units

@

$25

 

     25

Sale

 

10 units

 

 

 

 

 

 

 

 

 

Complete the inventory cost card assuming the business maintains a perpetual inventory system and calculates the cost of merchandise sold and ending inventory using LIFO. 

 

Purchases

Cost ofMerchandise Sold

Inventory

Date

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balances

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

137. Beginning inventory, purchases and sales data for widgets are as follows: 

 

Apr 3

Inventory

 

15 units

@

$30

 

     11

Purchase

 

12 units

@

$27

 

     14

Sale

 

18 units

 

 

 

     21

Purchase

 

7 units

@

$25

 

     25

Sale

 

10 units

 

 

 

 

 

 

 

 

 

Complete the inventory cost card assuming the business maintains a perpetual inventory system and calculates the cost of merchandise sold and ending inventory using FIFO. 

 

Purchases

Cost ofMerchandise Sold

Inventory

Date

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

Qty

Unit Cost

Total Cost

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balances

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

138. The units of an item available for sale during the year were as follows: 

January 10

Inventory

27 units @ $90

February 27

Purchase

54 units @ $98

July 11

Purchase

63 units @ $106

November 13

Purchase

36 units @ $115

 

 

 

There are 50 units of the item in the physical inventory at December 31.  The periodic inventory system is used. Determine the ending inventory cost by  (a) the first-in, first-out method, (b) the last-in, first-out method, and (c) the average cost method. Show your work. 

 

 

 

 

 

139. The units of an item available for sale during the year were as follows: 

January 11

Inventory

60 units @ $145

February 27

Purchase

90 units @ $150

November 21

Purchase

75 units @ $154

 

 

 

There are 48 units of the item in the physical inventory at December 31.  The periodic inventory system is used. Determine the inventory cost by  (a) the first-in, first-out method, (b) the last-in, first-out method, and (c) the average cost method. Show your work. 

 

 

 

 

 

 

 

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