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Required information (The following information applies to the questions displayed below.] Warnerwoods Company uses a perpetual inventory system. It entered into the following purchases and sales transactions for March. Units Sold at Retail Units Acquired at Cost 100 units @ $50.00 per unit 400 units @ $55.00 per unit Date Activities Mar. 1 Beginning inventory Mar. 5 Purchase 9 Sales Mar. 18 Purchase Mar. 25 Purchase Mar. 29 Sales Mar. 420 units @ $85.00 per unit 120 units @ $60.00 per unit 200 units @ $62.00 per unit 160 units @ $95.00 per unit 580 units Totals 820 units 3. Compute the cost assigned to ending inventory using (a) FIFO, (b) LIFO, (C) weighted average, and (d) specific identification. For specific identification, the March 9 sale consisted of 80 units from beginning inventory and 340 units from the March 5 purchase; the March 29 sale consisted of 40 units from the March 18 purchase and 120 units from the March 25 purchase. Perpetual FIFO Perpetual LIFO Weighted Average Specific Id Compute the cost assigned to ending inventory using FIFO. Perpetual FIFO: Goods Purchased Cost of Goods Sold Date # of units Cost per unit # of units sold Cost per unit Cost of Goods Sold # of units # of units Inventory Balance Cost Inventory per Balance unit $ 50.00 $5,000.00 March 1 100 March 5 100 @ $ 50.00 100 @ $ 50.00 $5,000.00 400 @ 50.00 20,000.00 $ 25,000.00 March 9 100 @ $ 5,000.00 80 @ $ 4,000.00 $ 50.00 $ 50.00 $ 50.00 $ 50.00 320 @ 16,000.00 0 @ $ 21,000.00 $ 4,000.00 March 18 80 @ $ 55.00 80 X @ $ 4,000.00 $ 50.00 $ 50.00 120 X @ 6,000.00 0@ 55.00 $ 10,000.00 March 25 80 x @ $ 55.00 x 80 x @ $ 4,000.00 120 x @ @ = 6,000.00 $ 50.00 $ 50.00 $ 55.00 $ 55.00 200 @ 11,000.00 0 @ $ 21,000.00 March 29 80 x @ $ 4,000.00 40@ @ $ 2,000.00 $ 50.00 $ 50.00 80 @ 4,000.00 200 x @ 10,000.00 $ 50.00 $ 50.00 $ 55.00 $ 55.00 0 @ 0.00 0X @ 0 @ 0.00 55.00 $ 55.00 0X @ $ 8,000.00 12,000.00 $ 12,000.00 Totals $ 29,000.00 Perpetual FIFO Perpetual LIFO Weighted Average Specific Id Compute the cost assigned to ending inventory using LIFO. Perpetual LIFO: Goods Purchased Cost # of units per unit Cost of Goods Sold Cost Cost of Goods per Sold unit # of units sold Date # of units Inventory Balance Cost Inventory per Balance unit $ 50.00 $ 5,000.00 March 1 100 March 5 100 X @ $ 50.00 x 100 @ $ 5,000.00 $ 50.00 $ 50.00 400 @ 20,000.00 $ 25,000.00 March 9 400 x @ @ $ 50.00 $ 20,000.00 80 @ $ 4,000.00 20 X @ 1,000.00 50.00 $ 50.00 50.00 $ 21,000.00 $ 4,000.00 March 18 80 @ $ 50.00 X 80 @ = $ 4,000.00 120 @ $ 50.00 $ 50.00 $ 6,000.00 @ 50.00 $ 10,000.00 March 25 80 x | @ $ 50.00 80 @ $ 4.000.00 120 X @ 6,000.00 $ 50.00 $ 50.00 $ 50.00 $ 50.00 200 X @ 10,000.00 $ 20,000.00 March 29 160 xl@ $ 8,000.00 80 @ $ 4,000.00 160 xl@ $ 50.00 $ 50.00 $ 50.00 8,000.00 120 @ 6,000.00 $ 50.00 $ 50.00 $ 50.00 $ $ 50.00 160 @ 8,000.00 40 @ a 2,000.00 @ = 0.00 @ 50.00 $ 24,000.00 $ 12,000.00 Totals $ 45,000.00 $ 12,000.00 Perpetual FIFO Perpetual LIFO Weighted Average Specific Id Compute the cost assigned to ending inventory using weighted average. (Round your average cost per unit to 2 decimal places.) Weighted Average Perpetual: Goods Purchased # # of Cost per unit Cost of Goods Sold Cost Cost of Goods per Sold unit Date # of units sold units # of units Inventory Balance Cost Inventory per Balance unit $ 50.00 $ 5,000.00 March 1 100 March 5 100 x | @ $ 50.00 X 500 X @ $ 25,000.00 I$ 50.00 $ @ 50.00 Average 500 @ $ 50.00 $ 25,000.00 March 9 4200 @ 64.00 $ 22,680.00 80 @ $ 54.00 = $ 4,320.00 March 18 80 x @ $ 54.00 80 @ $ 4,320.00 200 x @ $ 54.00 $ 54.00 $ 10,800.00 Average 280 $ 15,120.00 57.60 = March 25 200 @ a 57.60 % 400 @ $ 57.60 $ 57.60 $ 59.80 23,040.00 400 $ 23,040.00 March 29 160 @ $ 59.80 $ 9,568.00 240 @ $ 59.80 $ 14,352.00 Totals $ 32,248.00 Perpetual FIFO Perpetual LIFO Weighted Average Specific Id Compute the cost assigned to ending inventory using specific identification. For specific identification, the March 9 sale consisted of 80 units from beginning inventory and 340 units from the March 5 purchase; the March 29 sale consisted of 40 units from the March 18 purchase and 120 units from the March 25 purchase. Specific Identification: Goods Purchased # of Cost Date units per unit March 1 # of units sold Cost of Goods Sold Cost Cost of Goods per Sold unit # of units 100 @ Inventory Balance Cost Inventory per Balance unit $ $ 5,000.00 50.00 $ 50.00 $ 1,000.00 $ 1,100.00 55.00 $ 2,100.00 March 5 400 @ $ 55.00 20 @ 20 X @ March 9 340 Xl @ $ $ 17,000.00 50.00 60 @ $ 3,000.00 $ 50.00 $ 55.00 40 @ $ 55.00 2,200.00 60 @ $ 3,300.00 $ 19,200.00 $ 6,300.00 March 18 120 @ $ 60.00 80 X @ = $ 4,000.00 80 xl@ $ 50.00 $ 55.00 $ 60.00 4,400.00 80 X @ 4,800.00 $ 13,200.00 March 25 200@ $ 62.00 80 @ $ 4,000.00 80 x @ 4,400.00 $ 50.00 $ 55.00 $ 60.00 $ 62.00 = 80 @ 4,800.00 80 X @ 4,960.00 $ 18,160.00 March 29 120 @ $ 50.00 $ 6,000.00 @ @ 0.00 @ $ 50.00 $ 55.00 $ 60.00 $ 62.00 @ 0.00 55.00 $ 60.00 $ 62.00 @ @ 0.00 @ $ 6,000.00