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152% T M 47 XE + Perpetual Specific Perpetual FIFO Perpetual MWAvg Periodic FIFO Periodic WAvg Chapter 6 In Class Perpetual Inventory - FIFO The Trump Company has the following inventory Date Purchases Sales (at Cost) Inventory Balance purchases during the fiscal year ended Units Unit Cost Total Cost Units Unit Cost COGS Units Unit Cost Total Cost December 31, 2020. Jan. 1 Beginning 600 units @ $105/unit Feb. 13 Feb. 13 200 units @ $109/unit Aug. 5 345 units @ $112/unit Feb. 15 Trump Company has two sales during the period: Feb. 15 300 units @ $165/unit Aug. 5 Aug. 10 335 units @ $165/unit Trump Company uses perpetual inventory system. 1. Calculate the dollar value of cost of goods sold Aug. 10 and ending inventory using FIFO 2. Journalize the sales on Feb. 15 Total Cost of Goods Available for Sale = COGS + Ending Inventory Feb. 15 Accounts Receivable Sales Cost of Goods Sold Inventory125% T M 47 7 672| $71 49 XE + Perpetual Specific Perpetual FIFO Perpetual MWAvg Periodic FIFO Periodic WAvg Chapter 6 In Class Perpetual Inventory - Moving Weighted Average The Trump Company has the following inventory Date Purchases Sales (at Cost) Inventory Balance purchases during the fiscal year ended Units Unit Cost Total Cost Units |Unit Cost COGS Units Unit Cost Total Cost December 31, 2020. Jan. 1 Beginning 600 units @ $105/unit Feb. 13 Feb. 13 200 units @ $109/unit Feb. 15 Aug. 5 345 units @ $112/unit Aug. 5 Trump Company has two sales during the period: Aug. 10 Feb. 15 300 units @ $165/unit Tota Aug. 10 335 units @ $165/unit Cost of Goods Available for Sale = COGS Ending Inventory Trump Company uses perpetual inventory system. 1. Calculate the dollar value of cost of goods sold Note 1: CA$ 84,800 and ending inventory using Moving Weighted Average Average unit cost: 800 2. Journalize the sales on Feb. 15 Note 2: Average unit cost: Feb. 15 Accounts Receivable Sales Cost of Goods Sold Inventory125% T W v M 47 7 872| $71 XE + Perpetual Specific Perpetual FIFO Perpetual MWAvg Periodic FIFO Periodic WAvg Chapter 6 In Class Periodic Inventory - FIFO The Trump Company has the following inventory Remember under periodic inentory, we know the ending inventory, and then calculate COGS! purchases during the fiscal year ended December 31, 2020. Cost of goods available for sale Beginning 600 units @ $105/unit Less: ending inventory (note) Feb. 13 200 units @ $109/unit Aug. 5 345 units @ $112/unit Trump Company has two sales during the period: Feb. 15 300 units @ $165/unit = COGS Aug. 10 335 units @ $165/unit Trump Company uses periodic inventory system. Note: Calculate the dollar value of cost of goods sold How many units are available? and ending inventory using FIFO How much is the total amount available? How many units are sold? How many units are left as ending inventory? Since it's FIFO, the units left as ending inentory has the most recent purchase @ $???/unit
