Our company has five business units that we classify as operating segments. Financial data for these units follows:

($1,000s)	A	B	C	D	E
Sales	$3,000	$1,600	$4,900	$8,000	$1,800
Profit	$(2,200)	$180	$3,000	$(200)	$1,200
Assets	$6,000	$480	$4,200	$24,000	$4,800

Required: Which of these operating segments should be disclosed in the footnotes to our financial statements?

Our company has five business units that we classify as operating segments. Financial data for these units follows:

($1,000s)	A	B	C	D	E
Sales	$11,000	$4,500	$20,000	$13,000	$4,000
Profit	$4,000	$(200)	$3,500	$(2,100)	$150
Assets	$25,000	$12,500	$50,000	$30,000	$2,000

Required: Which of these operating segments should be disclosed in the footnotes to our financial statements?

Assume that our records include the following two LIFO inventory cost pools:

	Units	Cost/Unit
BOQ	2,100	$ 80
Purchase #1	2,500	$100
Total	4,600

At the beginning of the quarter (BOQ), we report 2,100 units on hand at a cost of $80 per unit. During the quarter, we sell 3,000 units at $210/unit for cash.

Assume that we expect to increase our quantities of inventories on hand by year-end by the purchase of inventories at a cost of $110.

Required:

1. Compute the gross profit we should recognize on the sales during the quarter.
2. Prepare the required journal entries to record the sales.
3. What adjusting entry will be required at year-end if the planned replacement of the inventories does not occur?