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181 Soints 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: eBook Date of Purchase Jan. 10 Jan. 18 Totals Units 3,000 4,600 7.000 Purchases Unit Costi S 9 Total Cost $24,000 36,000 50,000 Pint References Includes purchase price and cost of freight Sales Date of Sale Dans Jan 12 Jan. 20 Total Units 2,000 1.000 3.000 6,000 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, periodic system. Sales Date of Sale Jan. 5 Jan. 12 Jan. 20 Total Units 2,000 1,000 3,000 6,000 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, periodic system. Cost of Goods Sold - Periodic FIFO Ending Inventory - Periodic FIFO FIFO 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 unit Cost per Cost of Goods Sold # of units in ending inventory unit Ending Inventory S 7.00 $ 0 $ 7.00 $ 0 Beginning Inventory Purchases January 10 January 18 Total $ 0 $ 0 3,000 S 8.00 4,000 $ 9.00 11,000 24,000 36,000 88,000 8.00 9.00 8.00 9.00 $ 0 $ 0 $ $ 0 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 # of units Cost per Goods unit Available for Sale 4,000 $ 700 $ 28,000 Cost per # of units sold Cost per Cost of Goods Sold # of units in ending inventory Ending Inventory unit unit $ 7.00 $ 0 $ 7.00 $ 0 Beginning Inventory Purchases January 10 January 18 Total 0 $ 0 3,000 $8.00 4,000 S 9.00 11,000 24,000 36,000 88,000 $ $ 8.00 9.00 8.00 9.00 0 $ S 0 $ 0 0 $ 0 Calculate January's ending inventory and cost of goods sold for the month using FIFO perpetual system Cost of Goods Sold January 5 Cost of Goods Sold January 12 Cost of Goods Sold January 10 Inventory Dance retul FIFO of Cost per Cost of Goods Available for Sale Cost of 201 Unt Goods Cost Available for Sale 4,000 5700 26.000 units sold Cost per unit Cost of Goods Sold of units Cost per unit Cost of Goods Sold of units in ending Inventory Cost of Goods Sold Cost per unit Ending Invertor ole 1 700 0 1 700 $ 700 0 $ 700 3,000 0 January 10 Jonny 01 800 900 300 200 000 30.000 30.000 0 11 000 5 0 0 9 4. Calculate January's ending inventory and cost of goods sold for the month using Average cost, periodic system. Average Cost Cost of Goods Available for Sale Cost of Goods Sold - Average Cost Cost of Average Unit Goods # of units # of units Cost of Cost per Cost Available for sold Goods Sold Unit Sale 4,000 $ 7.00 28,000 Ending Inventory - Average Cost # of units Average Ending Cost per in ending Inventory inventory unit Beginning Inventory Purchases January 10 January 18 Total 3,000 $ 8.00 4,000 $ 9.00 11,000 24,000 36,000 88,000 $ S 0 $ 5. Calculate January's ending inventory and cost of goods sold for the month using Average cost, perpetual system. (Round a cost per unit to 4 decimal places. Enter sales with a negative sign.) Perpetual Average Inventory on hand Cost per Inventory # of units unit Value Cost of Goods Sold # of units Avg.Cost Cost of sold Goods Sold per unit $ 0 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