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Ferris Company began January with 4.000 units of its principal product. The cost of each unit is $7. Merchandise transactions for the month of January

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Ferris Company began January with 4.000 units of its principal product. The cost of each unit is $7. Merchandise transactions for the month of January are as follows: Purchases Unit Cost 58 Date of Purchase Jan. 10 Jan. 18 Totals Units 3,000 4,000 7,000 Total Cost $24,000 36,000 60, Includes purchase price and cost of freight. Sales Date of Sale Jan. 3 Jan 13 Units 2.000 1,000 3. 3.00 Total 5.000 units were on hand at the end of the month Required: 1. Calculate January's ending Inventory and cost of goods sold for the month using FIFO pertodic system. Cost of Goods Available for Sale Cost of Goods Sold - Periodio FIFO Ending Inventory - Periodic FIFO FIE Cost per of units unit Cost of Goods Available for Cost per of units sold Cost per unit Cost of Goods Sold # of units in ending inventory unit Ending Inventory 4,000 $ 7.00 5 28,000 $ 7.00 $ 0 $ 7.00 5 Beginning Inventory Purchases January 10 January 18 Total $ 3.000 58.00 4,000 59.00 11,000 24.000 30,000 88.000 $ 5 8.00 9.00 OOO 8.00 9.00 $ 5 0 $ 0 2. Calculate January's ending inventory and cost of goods sold for the month using LIFO, periodic system. Cost of Goods Sold - Periodic LIFO Ending Inventory - Periodic LIFO LIFO Cost of Goods Available for Sale Cost of Cost per Goods of units unit Available for Sale 4.000 $ 7.00 $ 28.000 # of units sold Cost per Cost of Goods Sold # of units in ending inventory Cost per unit Ending Inventory unit $ 7.00 $ 0 s 7.00 $ Beginning Inventory Purchases January 10 January 18 Total $ $ 0.00 g 3,000 $8.00 4,000 $ 0.00 11.000 24.000 36,000 88,000 8.00 9.00 5 ololo $ 2.00 0 $ 0 $ 0 5 3. Calculate January's ending inventory and cost of goods sold for the month using FIFO perpetual system Cost of Gads Available to Castanedarys Cast of Goods St January 12 Contot Goods Soldansary 20 Un Roft Cost Ooods Available to of units Cont per Center lot with costper unt Cost of its Cust Goods Sol Goods Sale 4000 3700 28.000 5 100 1 7003 5 700 D 1 100 entory Purchase January 10 nary Tole 300 0 0 100 0 1.000 4.000 100 0.00 24 000 30.000 E000 00 11030 5 0 3 0 3 0 4. Calculate January's ending Inventory and cost of goods sold for the month using Average cost, periodic system Cost of Goods Sold - Average Cost Ending inventory - Average Cost Average Cost Cost of Goods Available for Sale Cost of Unit of units Goods Cost Available for Sale 4,000 $7.00 5 28,000 of units sold Average Cost per Unit Cost of Goods Sold of units in ending inventory Average Cost per unit Ending Inventory Beginning Inventory Purchases January 10 January 18 Total 3.000 4.000 11.000 $ 8.00 $ 9.00 24,000 30,000 38,000 $ 0 5. Calculate January's ending inventory and cost of goods sold for the month using Average cost, perpetual system. (Round average cost per unit to 4 decimal places, Enter sales with a negative slgn.) Cost of Goods Sold Inventory on hand Cost per # of units Inventory unit Valur Perpetual Average of units sold Avg Cost per unit Cost of Goods Sold $ 0 0 0 0 0 0 Beginning Inventory Sale - January 5 Subtotal Average Cost Purchase - January 10 Subtotal Average cost Sale - January 12 Subtotal Average Cost Purchase - January 18 Subtotal Average Cost Sale - January 20 Tota 0 0 0 0 0 0 0 D 0 0

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