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E F 1 2 3 A C D Problem: 6 5 Points Determine cost of ending Inventory using Lower of Cost or Market method. (LCM) 4 5 6 7 Last Purchase Invoice Next to the last purcase invoice Descriptio Quantity Purchase Unit A 75 Unit Cost $ Quaintity Purchase Unit Cost 50 $ 10.00 12.00 Unit B 100 $ 15.00 75 $ 14.00 Unit C 150 $ 18.00 100 $ 20.00 31-Dec-19 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Quaintity on Hand 86 Market Price $ 11.00 Unit A Unit B 112 $ 13.00 Unit C 110 $ 19.00 B D E G H L 1 2. PROBLEM 5 20 POINTS THE FOLLOWING INFORMATION PERTAINS TO MODEL A-4 DIGITAL WATCHES OF THE TIME CORPORATION FOR THE MONTH OF OCTOBER, 2020 3 4 5 6 7 8 9 10 DATE CALCULATOR: UNITS UNIT UNITS COST SELLING OCTOBER PRICE 1 BEGINNING IN 100 $ 60.00 7 PURCHASE 400 62.00 12 SALE 300 $90.00 17 PURCHASE 500 64.00 19 PURCHASE 300 65.00 20 SALE 600 95.00 21 PURCHASE 500 66.00 22 PURCHASE 600 67.00 28 SALE 1,000 100.00 11 12 13 14 15 16 12 18 19 INSTRUCTIONS: 1.ASSUMNG THAT THE COMPANY USES PERPETUAL INVENTORY SYSTEM CALCULATE THE COST OF THE ENDING INVENTORY AND COST OF GOODS SOLD USING THE FOLLWING METHOD: 20 21 22 A. FIFO 23 24 B. LIFO 25 26 2.ASSUMNG THAT THE COMPANY USES PERIODIC INVENTORY SYSTEM CALCULATE THE COST OF THE ENDING INVENTORY AND COST OF GOODS SOLD USING THE FOLLWING METHOD: 27 28 29 A. FIFO 30 31 B. LIFO 32 33 C. AVERAGE METHOD 34 35 77 81 FIFO 1000 5200 2500 3000 15000 COST 42 2000 50 105,000.00 816,000.00 921,000.00 1000 1000 52 52000 50 50000 JULY 1 7 12 17 19 20 21 22 28 COST SELLING PRICE 100 $ 52.00 300 50.00 200 S90.00 600 45.00 200 44,00 600 85.00 400 43,00 450 42.00 1,000 85,00 BEGINNING IN PURCHASE SALE PURCHASE PURCHASE SALE PURCHASE PURCHASE SALE 6000 27000 2000 8800 BS 2000 4000 50 100000 45 180000 85 87 4000 17200 4500 18900 8 2000 2000 4000 2000 18000 45 90000 44 88000 43 172000 42 84000 B16000 20500 92100 WI 91 94 LIFO: 1000 1000 500 52 50 45 2000 50 100000 91 52000 50000 22500 124500 796500 921000 2000 4000 44 88000 45 180000 97 09 4500 4000 1500 101 42 189000 43 172000 45 67500 796500 100 109 104 12 114 10000 816000 105 LIFO: 102 2000 50 100000 1,000 52 52.000 0 1,000 50 50,000 100 2000 44 88000 10 4000 45 180000 500 45 22,500 111 0 124.50 4500 43 193500 4000 43 172000 1500 45 67500 115 801000 116 119 118 INSTRUCTIONS: 119 1. ASSUMING THAT THE COMPANY USES PERPETUAL INVENTORY SYSTEM, CALCULATE THE COST OF THE ENDING INVENTORY AND COST OF GOODS SOLD USING THE FOLLWING METHOD: 121 122 A. FIFO 123 124 B. LIFO 125 C. THE AVERAGE COST METHODS 122 2.ASSUMING THAT THE COMPANY USES PERIODIC INVENTORY SYSTEM, CALCULATE THE COST OF THE ENDING INVENTORY 120 AND COST OF GOODS SOLD USING THE FOLLWING METHOD: 130 181 A. FIFO 132 133 B. LIFO 120 124 135 C. THE AVERAGE COST METHODS 137 18 39 140 141