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Ferris Company began January with 7,000 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 7,000 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 $ 8 Date of Purchase Jan. 10 Jan. 18 Totals Units 6,000 7,000 13,000 Total cost $ 48,000 63,000 111,000 Includes purchase price and cost of freight. Sales Date of Sale Jan.5 Jan. 12 Jan. 20 Total Units 3,000 1,000 4,000 8,000 12,000 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, periodic system FIFO Cost of Goods Available for Sale Cost of Goods Sold - Periodic FIFO Cost of Goods # of units Cost per Cost of Available for sold Goods Sold Sale 7,000 $ 7.00 $ 49,000 $ 7.00 Ending Inventory - Periodic FIFO # of units Cost per Ending in ending unit Inventory inventory of units Cost per unit unit $ 7.00 Beginning Inventory Purchases January 10 January 18 Total 8.00 $ 8.00 6,000 $ 8.00 7,000 $ 9.00 20,000 48,000 63,000 160,000 $ $ 9.00 $ 9.00 $ Ferris Company began January with 7,000 units of its principal product. The cost of each unit is $7. Merchandise transactions for the month of January are as follows: Purchase Unit Cost $ Date of Purchase Jan. 10 Jan. 18 Totals Units 6,000 7,000 13,000 Total Cost $ 48,000 63,000 111,000 Includes purchase price and cost of freight Sales Date of Sale Jan. 5 Jan. 12 Jan. 20 Total Units 3,000 1,000 8,000 12,000 units were on hand at the end of the month. 2. Calculate January's ending inventory and cost of goods sold for the month using LIFO, periodic system. LIFO Cost of Goods Available for Sale Cost of Goods Sold - Periodic LIFO Cost of Goods Cost per # of units # of units Cost per Cost of unit Available for sold unit Goods Sold Sale 7.000 $ 7.00 $ 49,000 $ 7.00 Ending Inventory - Periodic LIFO # of units in ending Cost per Ending unit inventory Inventory $ 7.00 Beginning Inventory Purchases: January 10 January 18 Total 6.000 $ 8.00 7.000 $ 9.00 20.000 48.000 63,000 160,000 $ $ 8.00 9.00 $ $ 8.00 9.00 $ Ferris Company began January with 7,000 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. Date of Purchase Jan. 10 Jan. 18 Totals Units 6,000 3.000 13,000 Total cost $ 48,000 63,000 111,000 * Includes purchase price and cost of freight Sales Date of sale Jan. 5 Jan, 12 Jan. 20 Total Unita 3,000 1,000 4,000 8,000 12,000 units were on hand at the end of the month. Inventory Balance Cost per Cost of Goods Sold - January 20 of units Cost per Cost of sold unit Goods Sold 3. Calculate January's ending inventory and cost of goods sold for the month using FIFO, perpetual system Cost of Goods Available for Sale Cost of Goods Sold - January 5 Cost of Goods Sold - January 12 Pers FIFO Cost of of Unit Goods Cost of of units Cost per Cost of unite Cost Available for sold Goods Sold Goods Sold Bog, Inventory 7,000 $ 7.00 5 49,000 7.00 Purchases January 10 6,000 8.00 8.00 January 10 9.00 Cost per ending Inventory unit Ending Inventory 5 $ 700 7.00 $ 0 0 48,000 63,000 160,000 8.00 9.00 8.00 9.00 8.00 9.00 7,000 20,000 O Total $ Ferris Company began January with 7,000 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 $8 Date of Purchase Jan. 10 Jan. 18 Totals Units 6,000 7,000 13,000 Total Cost $ 48,000 63,000 111,000 * Includes purchase price and cost of freight. Sales Date of Sale Jan. 5 Jan. 12 Jan. 20 Total Units 3,000 1,000 4,000 8,000 12,000 units were on hand at the end of the month. Goods Sold in ending 4. Calculate January's ending inventory and cost of goods sold for the month using Average cost, periodic system. Cost of Goods Available for Sale Cost of Goods Sold - Average Cost Ending Inventory - Average Cost Cost of Average Cost #of units Unit Goods Average # of units # of units Average Cost of Cost per Cost per Ending sold Cost Available for Unit unit Inventory Sale inventory Beginning Inventory 7,000 $ 7.00 $ 49,000 Purchases: January 10 6,000 S 8.00 48,000 January 18 7,000 $ 9.00 63.000 Total 20,000 $ 160,000 Ferris Company began January with 7,000 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 Date of Purchase Jan. 10 Jan. 18 Totals Unita 6,000 7,000 13,000 Total Cost $ 48,000 63,000 111,000 * Includes purchase price and cost of freight Sales Date of Sale Units Jan. 5 3,000 Jan. 12 1,000 Jan. 20 Total 8,000 12,000 units were on hand at the end of the month. 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 sign.) Inventory on hand Perpetual Average #of units Cost per Inventory Value Cost of Goods Sold # of units Avg.Cost Cost of sold per unit Goods Sold unit $ 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 Total 0 0 0 0 0 0 0 0 0 0 $ 0 $ 0

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