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Hayes Corp. holds $542,000 of inventory as determined by physical count at December 31. The following information is available: Goods held by Hayes on consignment for Ball Corp. have a cost of $34,200, and are included in the count. Goods in transit to Hayes from a supplier were not included in the count. The goods were shipped fob destination on December 29, and have a cost of $17,550. What amount should Hayes report as inventory on its December 31 balance sheet? Which inventory valuation method generally results in the most accurate reporting on the income statement? weighted average last in, first out moving average O first in, first out Wiseman Corp. had 12,000 units of Product X on hand at January 1. The units were purchased for $74.10 each. Wiseman purchased 40,000 more units on January 11 for $65.40 each, and 6,000 on January 23 for $58.70 each. On January 31, Wiseman has 25,200 units of Product X on hand. Wiseman uses FIFO. What is the cost of Product X on hand at January 31? Edwards Corp. reported net income of $248,000, $280,000, and $594,000 in 2018, 2019, and 2020, respectively. An error in the inventory count resulted in inventory being overstated by $38,000 at December 31, 2018. All other inventory amounts were reported properly. What is the proper amount of net income in 2019